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of <h1>CBIC Extends IGST Refund Resolution for GSTR Mismatches to Shipping Bills Post-March 2019 for FY 2019-21.</h1> The Central Board of Indirect Taxes & Customs has extended the provisions of Circular No. 12/2018-Customs, addressing pending IGST refund claims due to mismatches between GSTR-1 and GSTR-3B. This extension applies to Shipping Bills filed after March 31, 2019, covering the financial years 2019-20 and 2020-21. Exporters facing refund issues due to these mismatches can now avail of the same resolution provided in earlier circulars. Customs Zones must report GSTINs benefiting from this extension but lacking corresponding CA certificates by specified deadlines. The trade and field formations are advised to be informed accordingly.
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