https://www.taxtmi.com/acts?id=20198 Applicants should submit minimal essential documents: electronic records of duty payment may replace TR 6/GAR 7/PLA/returns; invoice uploads can obviate physical invoices except where export quantity details are required. Integration of ICEGATE and GSTN is recommended for online verification. To counter unjust enrichment, a Chartered Accountant's certificate of non passing of GST should be required, with a prescribed threshold allowing self certification for smaller claims. Central and state authorities should jointly prescribe required documents and checklists for refund verification. en-us Sat, 12 Dec 2015 02:20:46 +0530 Sat, 12 Dec 2015 02:20:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=20198 Applicants should submit minimal essential documents: electronic records of duty payment may replace TR 6/GAR 7/PLA/returns; invoice uploads can obviate physical invoices except where export quantity details are required. Integration of ICEGATE and GSTN is recommended for online verification. To counter unjust enrichment, a Chartered Accountant's certificate of non passing of GST should be required, with a prescribed threshold allowing self certification for smaller claims. Central and state authorities should jointly prescribe required documents and checklists for refund verification. Act-Rules Bills Sat, 12 Dec 2015 02:20:46 +0530 https://www.taxtmi.com/acts?id=20198