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    <title>Sanction of pending IGST refund claims where the records have not been transmitted from GSTN to DG Systems</title>
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    <description>Cost Accountants are authorised to provide the certificates required under the interim mechanism for sanctioning IGST refunds where GSTN records were not transmitted to DG Systems due to mismatches between GSTR 1 and GSTR 3B. Refunds under this route continue to be subject to the exporter&#039;s undertaking/certificate and post refund audit scrutiny; stakeholders are requested to utilise this facility to expedite processing of pending refund claims.</description>
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      <description>Cost Accountants are authorised to provide the certificates required under the interim mechanism for sanctioning IGST refunds where GSTN records were not transmitted to DG Systems due to mismatches between GSTR 1 and GSTR 3B. Refunds under this route continue to be subject to the exporter&#039;s undertaking/certificate and post refund audit scrutiny; stakeholders are requested to utilise this facility to expedite processing of pending refund claims.</description>
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