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

Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems and other pending claims -reg. https://www.taxtmi.com/circulars?id=57080 Sanctioning of pending IGST refund claims at JNCH uses an alternative mechanism for cases where GSTN records were not transmitted. Exporters with GSTR-3B IGST equal to or exceeding GSTR-1 must submit a Chartered Accountant certificate to DC(IGST) at the port with a copy to the jurisdictional GST office; shortfalls in GSTR-3B require payment of the difference via subsequent GSTR-3B filings with proof to customs, with thresholds determining whether self-certified challans suffice or whether a CA certificate and undertaking are additionally required. en-us Wed, 30 May 2018 00:00:00 +0530 Wed, 06 Jun 2018 16:38:00 +0530 TaxTMI RSS Generator Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems and other pending claims -reg. https://www.taxtmi.com/circulars?id=57080 Sanctioning of pending IGST refund claims at JNCH uses an alternative mechanism for cases where GSTN records were not transmitted. Exporters with GSTR-3B IGST equal to or exceeding GSTR-1 must submit a Chartered Accountant certificate to DC(IGST) at the port with a copy to the jurisdictional GST office; shortfalls in GSTR-3B require payment of the difference via subsequent GSTR-3B filings with proof to customs, with thresholds determining whether self-certified challans suffice or whether a CA certificate and undertaking are additionally required. Circulars Customs Wed, 30 May 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57080