Refund Fortnight extension: exporters must clear IGST short payments and submit prescribed proof to obtain refunds. Extension of the Refund Fortnight to 16.06.2018 allows exporters additional time to obtain pending GST/IGST refunds. Exporters whose refunds are held for IGST short payment must pay the shortfall and follow Circular No.12/2018 Customs; small exporters may submit self certified proof of payment to the port Customs office, others must provide a Chartered Accountant's certificate with proof. FORM GST RFD 01A and all documents must be submitted to the jurisdictional tax authority for processing; online filing alone is insufficient. Claimants should register on ICEGATE to check refund status.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Refund Fortnight extension: exporters must clear IGST short payments and submit prescribed proof to obtain refunds.
Extension of the Refund Fortnight to 16.06.2018 allows exporters additional time to obtain pending GST/IGST refunds. Exporters whose refunds are held for IGST short payment must pay the shortfall and follow Circular No.12/2018 Customs; small exporters may submit self certified proof of payment to the port Customs office, others must provide a Chartered Accountant's certificate with proof. FORM GST RFD 01A and all documents must be submitted to the jurisdictional tax authority for processing; online filing alone is insufficient. Claimants should register on ICEGATE to check refund status.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
