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    <title>Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems</title>
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    <description>Sanction of pending IGST refund claims where GSTN records have not been transmitted to DG Systems is enabled by authorizing Cost Accountants to provide the requisite certificates under the framework of earlier Board Circulars, allowing reconciliation and processing of refund claims despite transmission gaps; stakeholders facing implementation difficulties may report them to the issuing office.</description>
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      <description>Sanction of pending IGST refund claims where GSTN records have not been transmitted to DG Systems is enabled by authorizing Cost Accountants to provide the requisite certificates under the framework of earlier Board Circulars, allowing reconciliation and processing of refund claims despite transmission gaps; stakeholders facing implementation difficulties may report them to the issuing office.</description>
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