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    <title>IGST refunds-mechanism to verify the IGST payments for goods exported out of India in certain cases</title>
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    <description>The interim solution of Circular 12/2018-Customs is extended mutatis mutandis 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. For that period, cumulative IGST payments in GSTR-1 and GSTR-3B will be compared, and exporters must furnish a Chartered Accountant certificate confirming no discrepancy between refunded IGST and actual IGST paid for exports, to be submitted by the prescribed deadline.</description>
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