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    <title>Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems-reg.</title>
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    <description>Exporters whose GSTN records were not transmitted due to GSTR 1/GSTR 3B mismatches were allowed provisional IGST refund sanction on undertakings and certificates from Chartered Accountants plus post refund audit; the Board now authorises Cost Accountants to provide the requisite certificates under that interim mechanism and directs field formations to notify exporters and report implementation difficulties to the Board.</description>
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      <description>Exporters whose GSTN records were not transmitted due to GSTR 1/GSTR 3B mismatches were allowed provisional IGST refund sanction on undertakings and certificates from Chartered Accountants plus post refund audit; the Board now authorises Cost Accountants to provide the requisite certificates under that interim mechanism and directs field formations to notify exporters and report implementation difficulties to the Board.</description>
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