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IGST refunds withheld due to DGARM alerts continue to be transmitted to GSTN under Rule 96 of the CGST Rules, and a new ICES function now allows Additional/Joint Commissioners to mark shipping bills for GST refund processing through the added "GST Refund to be processed by GSTN" option in the ADDL role. For cases covered under Rule 96(4)(a) and 4(b), the transmission role under sub-rules 5A and 5B is shifted to the Additional/Joint Commissioner level. Field formations must ensure approval for such transmission in accordance with existing legal provisions.
IGST refunds withheld due to DGARM alerts continue to be transmitted to GSTN under Rule 96 of the CGST Rules, and a new ICES function now allows Additional/Joint Commissioners to mark shipping bills for GST refund processing through the added "GST Refund to be processed by GSTN" option in the ADDL role. For cases covered under Rule 96(4)(a) and 4(b), the transmission role under sub-rules 5A and 5B is shifted to the Additional/Joint Commissioner level. Field formations must ensure approval for such transmission in accordance with existing legal provisions.
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