Extension of Board's Circular No. 12/2018-Customs dated 29.05.2018 for sanction of pending IGST refund claims where the records have not been transmitted to ICEGATE due to GSTR-1 and GSTR- 3B mismatch error

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IGST refund mismatch relief extended to pending shipping bills; CA certificate timelines and zonal reporting obligations imposed for affected financial years. The Board extends the interim solution in Circular Nos. 12/2018 and 25/2019 to subsequent shipping bills, allowing sanction of pending IGST refunds stalled due to GSTR-1/GSTR-3B mismatch; taxpayers must provide CA certificates evidencing no discrepancy between refunded and paid IGST for the extended periods, and Customs zones must report GSTINs that have not submitted such certificates.

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IGST refund mismatch relief extended to pending shipping bills; CA certificate timelines and zonal reporting obligations imposed for affected financial years.

The Board extends the interim solution in Circular Nos. 12/2018 and 25/2019 to subsequent shipping bills, allowing sanction of pending IGST refunds stalled due to GSTR-1/GSTR-3B mismatch; taxpayers must provide CA certificates evidencing no discrepancy between refunded and paid IGST for the extended periods, and Customs zones must report GSTINs that have not submitted such certificates.

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Circulars

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Extension of Board's Circular No. 12/2018-Customs dated 29.05.2018 for sanction of pending IGST refund claims where the records have not been transmitted to ICEGATE due to GSTR-1 and GSTR- 3B mismatch error

IGST refund mismatch relief extended to pending shipping bills; CA certificate timelines and zonal reporting obligations imposed for affected financial years.

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Extension of Board's Circular No. 12/2018-Customs dated 29.05.2018 for sanction of pending IGST refund claims where the records have not been transmitted to ICEGATE due to GSTR-1 and GSTR- 3B mismatch error

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IGST refund mismatch relief extended to pending shipping bills; CA certificate timelines and zonal reporting obligations imposed for affected financial years.

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