IGST refunds mechanism to verify the IGST payments for goods exported out of India in certain cases https://www.taxtmi.com/circulars?id=62644 The notice extends the interim mechanism of Circular 12/2018 to shipping bills filed in April 2018-March 2019, requiring comparison of cumulative IGST payments in GSTR 1 and GSTR 3B where GSTN-to-Customs transmission failed due to payment mismatches. Exporters must reconcile the payments and furnish the C certificate confirming no discrepancy between refunded IGST and actual IGST paid for that period by 30th October 2019. en-us Fri, 06 Sep 2019 00:00:00 +0530 Tue, 01 Oct 2019 14:20:00 +0530 TaxTMI RSS Generator IGST refunds mechanism to verify the IGST payments for goods exported out of India in certain cases https://www.taxtmi.com/circulars?id=62644 The notice extends the interim mechanism of Circular 12/2018 to shipping bills filed in April 2018-March 2019, requiring comparison of cumulative IGST payments in GSTR 1 and GSTR 3B where GSTN-to-Customs transmission failed due to payment mismatches. Exporters must reconcile the payments and furnish the C certificate confirming no discrepancy between refunded IGST and actual IGST paid for that period by 30th October 2019. Circulars Customs Fri, 06 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62644