IGST refunds verification requires exporters to reconcile GSTR 1 and GSTR 3B for Apr 2018-Mar 2019 and submit C certificate. The notice extends the interim mechanism of Circular 12/2018 to shipping bills filed in April 2018-March 2019, requiring comparison of cumulative IGST payments in GSTR 1 and GSTR 3B where GSTN-to-Customs transmission failed due to payment mismatches. Exporters must reconcile the payments and furnish the C certificate confirming no discrepancy between refunded IGST and actual IGST paid for that period by 30th October 2019.
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IGST refunds verification requires exporters to reconcile GSTR 1 and GSTR 3B for Apr 2018-Mar 2019 and submit C certificate.
The notice extends the interim mechanism of Circular 12/2018 to shipping bills filed in April 2018-March 2019, requiring comparison of cumulative IGST payments in GSTR 1 and GSTR 3B where GSTN-to-Customs transmission failed due to payment mismatches. Exporters must reconcile the payments and furnish the C certificate confirming no discrepancy between refunded IGST and actual IGST paid for that period by 30th October 2019.
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