Manner of processing and sanction of IGST refunds, withheld in terms of clause (c) of sub-rule (4) of rule 96, transmitted to the jurisdictional GST authorities under sub-rule (5A) of rule 96 of the CGST Rules, 2017
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Withholding of IGST refunds: system generated refund claims transmitted for risk verified exporters require jurisdictional verification before sanction. Withholding of IGST refunds is effected where data analysis deems verification of exporter credentials including ITC essential; DGARM places all India alerts on ICES, transmits affected Shipping Bill data to GSTN via ICEGATE which generates system FORM GST RFD 01 claims deemed filed on transmission. Jurisdictional proper officers must process these auto acknowledged refund claims per rule 89 and section 54 timelines, verify genuineness and ITC correctness (including physical verification or supplier investigation if needed), issue detailed speaking orders with Form GST RFD 06 sanctions, and provide feedback on alert continuation or removal to DGARM.
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.
Withholding of IGST refunds: system generated refund claims transmitted for risk verified exporters require jurisdictional verification before sanction.
Withholding of IGST refunds is effected where data analysis deems verification of exporter credentials including ITC essential; DGARM places all India alerts on ICES, transmits affected Shipping Bill data to GSTN via ICEGATE which generates system FORM GST RFD 01 claims deemed filed on transmission. Jurisdictional proper officers must process these auto acknowledged refund claims per rule 89 and section 54 timelines, verify genuineness and ITC correctness (including physical verification or supplier investigation if needed), issue detailed speaking orders with Form GST RFD 06 sanctions, and provide feedback on alert continuation or removal to DGARM.
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