https://www.taxtmi.com/circulars?id=58868 IGST refunds are held up where GSTN does not transmit data to Customs EDI due to incorrect or insufficient exporter filings; validation compares IGST in Table 6A of GSTR 1 with Table 3.1(b) of GSTR 3B and mismatches from Cess misdeclaration or misclassification of exports prevent transmission. Where automatic reconciliation fails, GST officers and Customs will scrutinize returns, exporters must submit written explanations or CA certificates as needed, and a one time officer interface refund will address shipping bills wrongly showing IGST as not applicable, with refunds credited to the PFMS registered bank account. en-us Thu, 05 Apr 2018 00:00:00 +0530 Wed, 02 Jan 2019 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=58868 IGST refunds are held up where GSTN does not transmit data to Customs EDI due to incorrect or insufficient exporter filings; validation compares IGST in Table 6A of GSTR 1 with Table 3.1(b) of GSTR 3B and mismatches from Cess misdeclaration or misclassification of exports prevent transmission. Where automatic reconciliation fails, GST officers and Customs will scrutinize returns, exporters must submit written explanations or CA certificates as needed, and a one time officer interface refund will address shipping bills wrongly showing IGST as not applicable, with refunds credited to the PFMS registered bank account. Circulars Customs Thu, 05 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=58868