https://www.taxtmi.com/circulars?id=59278 An interim procedure permits sanction of pending IGST refunds where GSTN has not transmitted records to Customs EDI due to mismatches between GSTR 1 and GSTR 3B. If cumulative IGST in GSTR 3B equals or exceeds GSTR 1, Customs will request GSTN transmission and require a Chartered Accountant certificate and GST office copy for refunds. Where GSTR 3B shows short payment, exporters must pay the shortfall, submit proof (and CA certificate for larger amounts), give an undertaking, and await GSTN transmission; cases are subject to post refund GST audit and inter agency verification. en-us Wed, 06 Jun 2018 00:00:00 +0530 Wed, 23 Jan 2019 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=59278 An interim procedure permits sanction of pending IGST refunds where GSTN has not transmitted records to Customs EDI due to mismatches between GSTR 1 and GSTR 3B. If cumulative IGST in GSTR 3B equals or exceeds GSTR 1, Customs will request GSTN transmission and require a Chartered Accountant certificate and GST office copy for refunds. Where GSTR 3B shows short payment, exporters must pay the shortfall, submit proof (and CA certificate for larger amounts), give an undertaking, and await GSTN transmission; cases are subject to post refund GST audit and inter agency verification. Circulars Customs Wed, 06 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=59278