Export verification procedures require submission of prescribed data and prompt jurisdictional checks before IGST refunds are released. Procedure mandates risk based verification of exporters claiming IGST refunds to prevent monetisation of ineligible ITC; refund scrolls may be held and consignments subjected to full customs examination. Exporters must submit prescribed Annexure A information to jurisdictional CGST for verification, which authorities must complete within the prescribed working day timelines, with escalation to a nodal cell and to Principal Chief Commissioner/Chief Commissioner via Annexure B emails. Pending refunds beyond one month may be registered on the Board's portal for Committee review.
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.
Export verification procedures require submission of prescribed data and prompt jurisdictional checks before IGST refunds are released.
Procedure mandates risk based verification of exporters claiming IGST refunds to prevent monetisation of ineligible ITC; refund scrolls may be held and consignments subjected to full customs examination. Exporters must submit prescribed Annexure A information to jurisdictional CGST for verification, which authorities must complete within the prescribed working day timelines, with escalation to a nodal cell and to Principal Chief Commissioner/Chief Commissioner via Annexure B emails. Pending refunds beyond one month may be registered on the Board's portal for Committee review.
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