GST refund procedures: structured sanction, post audit and review framework for refund claims and IGST processing oversight. Procedure for administration of GST refunds establishes a structured regime for sanction, post-audit and review of refund claims and for processing of IGST refunds withheld under Rule 96, including transmission to jurisdictional authorities. It prescribes post sanction audit and review steps, verification protocols for high risk exporters and their suppliers, and SOP modifications to refine verification and IGST refund processing and related compliance checks.
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GST refund procedures: structured sanction, post audit and review framework for refund claims and IGST processing oversight.
Procedure for administration of GST refunds establishes a structured regime for sanction, post-audit and review of refund claims and for processing of IGST refunds withheld under Rule 96, including transmission to jurisdictional authorities. It prescribes post sanction audit and review steps, verification protocols for high risk exporters and their suppliers, and SOP modifications to refine verification and IGST refund processing and related compliance checks.
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