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

Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems https://www.taxtmi.com/circulars?id=58348 Interim procedure allows sanction of pending IGST refunds where GSTN has not transmitted records due to GSTR-1/GSTR-3B mismatches or short payment. Customs will identify eligible exporters, obtain GSTN transmission, and release refunds subject to submission of Chartered Accountant certificates confirming no discrepancy or proof of payment and undertakings where shortfalls existed. Processed cases will be reported to DG (Audit)/DG (GST) and are subject to post refund audit; jurisdictional GST offices will verify payments. The circular applies only to non transmitted records; thereafter usual refund procedures apply. en-us Thu, 31 May 2018 00:00:00 +0530 Sat, 15 Dec 2018 12:04:00 +0530 TaxTMI RSS Generator Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems https://www.taxtmi.com/circulars?id=58348 Interim procedure allows sanction of pending IGST refunds where GSTN has not transmitted records due to GSTR-1/GSTR-3B mismatches or short payment. Customs will identify eligible exporters, obtain GSTN transmission, and release refunds subject to submission of Chartered Accountant certificates confirming no discrepancy or proof of payment and undertakings where shortfalls existed. Processed cases will be reported to DG (Audit)/DG (GST) and are subject to post refund audit; jurisdictional GST offices will verify payments. The circular applies only to non transmitted records; thereafter usual refund procedures apply. Circulars Customs Thu, 31 May 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=58348