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=59049 An interim procedure enables sanction of IGST refund claims blocked due to GSTN non transmission by distinguishing no short payment and short payment cases: Customs will list eligible exporters, GSTN will confirm transmission, exporters whose refunds are processed must submit Chartered Accountant certificates to customs and jurisdictional GST offices, shortfalls must be paid and evidenced (with differing proof requirements by aggregate amount), and all beneficiaries will face post refund audits by DG (Audit). en-us Wed, 30 May 2018 00:00:00 +0530 Wed, 09 Jan 2019 15:34:00 +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=59049 An interim procedure enables sanction of IGST refund claims blocked due to GSTN non transmission by distinguishing no short payment and short payment cases: Customs will list eligible exporters, GSTN will confirm transmission, exporters whose refunds are processed must submit Chartered Accountant certificates to customs and jurisdictional GST offices, shortfalls must be paid and evidenced (with differing proof requirements by aggregate amount), and all beneficiaries will face post refund audits by DG (Audit). Circulars Customs Wed, 30 May 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=59049