Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems

Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems https://www.taxtmi.com/circulars?id=62740 Sanction of IGST refunds where GSTN has not transmitted records is permitted through an interim procedure: Customs will identify exporters with reconciled cumulative IGST between GSTR 3B and GSTR 1 for transmission by GSTN, require submission of Chartered Accountant certificates confirming no discrepancy, and for short payments mandate payment of shortfalls with proof and undertakings; processed refunds remain subject to post refund audit and verification by jurisdictional GST officers. en-us Wed, 30 May 2018 00:00:00 +0530 Fri, 11 Oct 2019 10:24:00 +0530 TaxTMI RSS Generator Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems https://www.taxtmi.com/circulars?id=62740 Sanction of IGST refunds where GSTN has not transmitted records is permitted through an interim procedure: Customs will identify exporters with reconciled cumulative IGST between GSTR 3B and GSTR 1 for transmission by GSTN, require submission of Chartered Accountant certificates confirming no discrepancy, and for short payments mandate payment of shortfalls with proof and undertakings; processed refunds remain subject to post refund audit and verification by jurisdictional GST officers. Circulars Customs Wed, 30 May 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62740