https://www.taxtmi.com/circulars?id=62224 The circular applies the interim solution of Circular 12/2018 to Shipping Bills filed in April 2018-March 2019 where GSTN-to-Customs transmission failed due to payment mismatches between GSTR 1 and GSTR 3B. It requires comparison of cumulative IGST payments for that period as per earlier guidelines and mandates a Chartered Accountant certificate confirming no discrepancy between IGST refunded and IGST paid for exports; Customs zones must report GSTINs that do not submit the certificate and sensitize field formations and trade. en-us Tue, 27 Aug 2019 00:00:00 +0530 Tue, 27 Aug 2019 17:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62224 The circular applies the interim solution of Circular 12/2018 to Shipping Bills filed in April 2018-March 2019 where GSTN-to-Customs transmission failed due to payment mismatches between GSTR 1 and GSTR 3B. It requires comparison of cumulative IGST payments for that period as per earlier guidelines and mandates a Chartered Accountant certificate confirming no discrepancy between IGST refunded and IGST paid for exports; Customs zones must report GSTINs that do not submit the certificate and sensitize field formations and trade. Circulars Customs Tue, 27 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62224