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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 mechanism for verifying IGST payments where GSTN-to-Customs transmission failed due to payment mismatches is extended mutatis mutandis to the subsequent financial year. Exporters must compare cumulative IGST in GSTR-1 and GSTR-3B for the period and, where applicable, furnish a Chartered Accountant certificate certifying that refunded IGST matches actual IGST paid; the CA certificate must be submitted by the specified deadline.</description>
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