IGST refund validation allows conditional sanction pending CA certificates or payment, subject to post-refund audit. Sanction of pending IGST refunds is conditioned on reconciling IGST mismatches between GSTR-1 and GSTR-3B that blocked GSTN transmission. Exporters with no short payment will be listed for GSTN transmission and must submit a Chartered Accountant certificate to the port Customs office and jurisdictional GST office confirming no discrepancy. Exporters with short payment must liquidate the shortfall via subsequent GSTR-3B payments, submit proof of payment (and CA certificate where required), give an undertaking to return incorrect refunds, and will be included in GSTN transmission lists once compliant.
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Provisions expressly mentioned in the judgment/order text.
IGST refund validation allows conditional sanction pending CA certificates or payment, subject to post-refund audit.
Sanction of pending IGST refunds is conditioned on reconciling IGST mismatches between GSTR-1 and GSTR-3B that blocked GSTN transmission. Exporters with no short payment will be listed for GSTN transmission and must submit a Chartered Accountant certificate to the port Customs office and jurisdictional GST office confirming no discrepancy. Exporters with short payment must liquidate the shortfall via subsequent GSTR-3B payments, submit proof of payment (and CA certificate where required), give an undertaking to return incorrect refunds, and will be included in GSTN transmission lists once compliant.
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