IGST payment verification extended so exporters may reconcile GSTR 1 and GSTR 3B discrepancies to claim export refunds. Extension of the interim procedure to verify IGST payments where GSTN-to-Customs transmission failed is applied mutatis mutandis to Shipping Bills for April 2018-March 2019. The comparison of cumulative IGST payments in GSTR-1 and GSTR-3B (per Paras 3A and 3B of the earlier circular) shall cover April 2018-March 2019, and exporters must furnish a Chartered Accountant certificate evidencing that refunded IGST on exports reconciles with actual IGST paid for that period by the prescribed deadline.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
IGST payment verification extended so exporters may reconcile GSTR 1 and GSTR 3B discrepancies to claim export refunds.
Extension of the interim procedure to verify IGST payments where GSTN-to-Customs transmission failed is applied mutatis mutandis to Shipping Bills for April 2018-March 2019. The comparison of cumulative IGST payments in GSTR-1 and GSTR-3B (per Paras 3A and 3B of the earlier circular) shall cover April 2018-March 2019, and exporters must furnish a Chartered Accountant certificate evidencing that refunded IGST on exports reconciles with actual IGST paid for that period by the prescribed deadline.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
