IGST refunds verification mechanism extended; exporters must reconcile GSTR-1 and GSTR-3B and furnish CA certificate. The interim IGST refund procedure previously applicable for an earlier period is hereby extended mutatis mutandis to Shipping Bills filed in the subsequent annual period to address GSTR-1 and GSTR-3B payment-mismatch transmissions. Exporters must reconcile cumulative IGST payments between GSTR-1 and GSTR-3B as per the earlier guidelines, and furnish a Chartered Accountant certificate confirming no discrepancy between IGST refunded under the mechanism and IGST actually paid on exports; the notice requires dissemination to trade and treats implementation as a standing order for officers.
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IGST refunds verification mechanism extended; exporters must reconcile GSTR-1 and GSTR-3B and furnish CA certificate.
The interim IGST refund procedure previously applicable for an earlier period is hereby extended mutatis mutandis to Shipping Bills filed in the subsequent annual period to address GSTR-1 and GSTR-3B payment-mismatch transmissions. Exporters must reconcile cumulative IGST payments between GSTR-1 and GSTR-3B as per the earlier guidelines, and furnish a Chartered Accountant certificate confirming no discrepancy between IGST refunded under the mechanism and IGST actually paid on exports; the notice requires dissemination to trade and treats implementation as a standing order for officers.
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