IGST refund verification: CBIC applies prior circular solution to affected shipping bills, requiring CA certificates. The notice directs that the remedial procedure set out in the earlier circular be applied mutatis mutandis to affected export shipping bills where IGST payment mismatches occurred, and requires submission of Chartered Accountant certificates evidencing reconciliation as a condition for refund processing, with a prescribed deadline and an invitation to report implementation difficulties to the office.
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IGST refund verification: CBIC applies prior circular solution to affected shipping bills, requiring CA certificates.
The notice directs that the remedial procedure set out in the earlier circular be applied mutatis mutandis to affected export shipping bills where IGST payment mismatches occurred, and requires submission of Chartered Accountant certificates evidencing reconciliation as a condition for refund processing, with a prescribed deadline and an invitation to report implementation difficulties to the office.
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