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=58869 Pending IGST refunds are blocked where GSTN has not transmitted records to Customs EDI due to mismatches between IGST declared in GSTR-1 and GSTR-3B. An interim procedure requires Customs to identify compliant GSTINs for transmission, requires exporters whose refunds are processed to submit Chartered Accountant certificates and undertakings, and mandates remediation steps and proof of payment where short payments exist. DG (Audit) and jurisdictional GST offices will verify and include these GSTINs in post-refund audits; non-compliance affects future refunds. en-us Thu, 31 May 2018 00:00:00 +0530 Tue, 01 Jan 2019 16:49:00 +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=58869 Pending IGST refunds are blocked where GSTN has not transmitted records to Customs EDI due to mismatches between IGST declared in GSTR-1 and GSTR-3B. An interim procedure requires Customs to identify compliant GSTINs for transmission, requires exporters whose refunds are processed to submit Chartered Accountant certificates and undertakings, and mandates remediation steps and proof of payment where short payments exist. DG (Audit) and jurisdictional GST offices will verify and include these GSTINs in post-refund audits; non-compliance affects future refunds. Circulars Customs Thu, 31 May 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=58869