Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems -reg.

Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems -reg. https://www.taxtmi.com/circulars?id=57056 A targeted interim procedure allows conditional sanction of IGST refunds where GSTN has not transmitted records to Customs EDI due to GSTR 1/GSTR 3B mismatches. For exporters with no short payment, Customs will list exporters, GSTN will transmit records and exporters must submit a Chartered Accountant certificate to Customs and the jurisdictional GST office certifying no discrepancy. For short payment cases, exporters must make payment to liquidate the shortfall, submit proof (and where required a CA certificate), give an undertaking to return incorrect refunds, and compliance will trigger GSTN transmission. All processed refunds are subject to post refund audit and jurisdictional verification. en-us Tue, 29 May 2018 00:00:00 +0530 Wed, 30 May 2018 09:41:00 +0530 TaxTMI RSS Generator Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems -reg. https://www.taxtmi.com/circulars?id=57056 A targeted interim procedure allows conditional sanction of IGST refunds where GSTN has not transmitted records to Customs EDI due to GSTR 1/GSTR 3B mismatches. For exporters with no short payment, Customs will list exporters, GSTN will transmit records and exporters must submit a Chartered Accountant certificate to Customs and the jurisdictional GST office certifying no discrepancy. For short payment cases, exporters must make payment to liquidate the shortfall, submit proof (and where required a CA certificate), give an undertaking to return incorrect refunds, and compliance will trigger GSTN transmission. All processed refunds are subject to post refund audit and jurisdictional verification. Circulars Customs Tue, 29 May 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57056