IGST refunds verification: interim mechanism extended to cover exports with GST payment mismatches, requiring reconciliation and certified confirmation. The interim solution of Circular 12/2018-Customs is extended mutatis mutandis 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. For that period, cumulative IGST payments in GSTR-1 and GSTR-3B will be compared, and exporters must furnish a Chartered Accountant certificate confirming no discrepancy between refunded IGST and actual IGST paid for exports, to be submitted by the prescribed deadline.
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IGST refunds verification: interim mechanism extended to cover exports with GST payment mismatches, requiring reconciliation and certified confirmation.
The interim solution of Circular 12/2018-Customs is extended mutatis mutandis 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. For that period, cumulative IGST payments in GSTR-1 and GSTR-3B will be compared, and exporters must furnish a Chartered Accountant certificate confirming no discrepancy between refunded IGST and actual IGST paid for exports, to be submitted by the prescribed deadline.
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