IGST refund verification requires a CA certificate under the interim GSTR reconciliation procedure for export shipments. Extension of the interim IGST reconciliation procedure in Circular 12/2018-Customs to shipping bills filed for April 2018-March 2019: exporters must reconcile cumulative IGST in GSTR-1 and GSTR-3B for that period and submit a Chartered Accountant certificate confirming no discrepancy between IGST refunded under the circular and actual IGST paid, to the Assistant Commissioner (IGST Refunds), Custom House Visakhapatnam, by the prescribed compliance date.
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 refund verification requires a CA certificate under the interim GSTR reconciliation procedure for export shipments.
Extension of the interim IGST reconciliation procedure in Circular 12/2018-Customs to shipping bills filed for April 2018-March 2019: exporters must reconcile cumulative IGST in GSTR-1 and GSTR-3B for that period and submit a Chartered Accountant certificate confirming no discrepancy between IGST refunded under the circular and actual IGST paid, to the Assistant Commissioner (IGST Refunds), Custom House Visakhapatnam, by the prescribed compliance date.
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