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    <description>Extension of the interim IGST reconciliation procedure in Circular 12/2018-Customs to shipping bills filed for April 2018-March 2019: exporters must reconcile cumulative IGST in GSTR-1 and GSTR-3B for that period and submit a Chartered Accountant certificate confirming no discrepancy between IGST refunded under the circular and actual IGST paid, to the Assistant Commissioner (IGST Refunds), Custom House Visakhapatnam, by the prescribed compliance date.</description>
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