IGST refund verification mechanism extended; exporters must submit a CA certificate reconciling GSTR-1 and GSTR-3B payments. An interim IGST refund verification procedure from Circular 12/2018 is extended to shipping bills for April 2018-March 2019; exporters must compare cumulative IGST payments in GSTR-1 and GSTR-3B for that period and furnish a Chartered Accountant certificate confirming no discrepancy between IGST refunded under the circular and actual IGST paid, by 30th October 2019.
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Provisions expressly mentioned in the judgment/order text.
IGST refund verification mechanism extended; exporters must submit a CA certificate reconciling GSTR-1 and GSTR-3B payments.
An interim IGST refund verification procedure from Circular 12/2018 is extended to shipping bills for April 2018-March 2019; exporters must compare cumulative IGST payments in GSTR-1 and GSTR-3B for that period and furnish a Chartered Accountant certificate confirming no discrepancy between IGST refunded under the circular and actual IGST paid, by 30th October 2019.
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