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        Customs

        IGST refunds- mechanism to verify the IGST payments for goods exported out of India in certain cases

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        IGST refunds verification mechanism extended to cover exporters with GSTR 1/GSTR 3B payment mismatches, requiring CA certification. The circular applies the interim solution of Circular 12/2018 to Shipping Bills filed in April 2018-March 2019 where GSTN-to-Customs transmission failed due to payment mismatches between GSTR 1 and GSTR 3B. It requires comparison of cumulative IGST payments for that period as per earlier guidelines and mandates a Chartered Accountant certificate confirming no discrepancy between IGST refunded and IGST paid for exports; Customs zones must report GSTINs that do not submit the certificate and sensitize field formations and trade.
                      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.

                            IGST refunds verification mechanism extended to cover exporters with GSTR 1/GSTR 3B payment mismatches, requiring CA certification.

                            The circular applies the interim solution of Circular 12/2018 to Shipping Bills filed in April 2018-March 2019 where GSTN-to-Customs transmission failed due to payment mismatches between GSTR 1 and GSTR 3B. It requires comparison of cumulative IGST payments for that period as per earlier guidelines and mandates a Chartered Accountant certificate confirming no discrepancy between IGST refunded and IGST paid for exports; Customs zones must report GSTINs that do not submit the certificate and sensitize field formations and trade.


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