https://www.taxtmi.com/circulars?id=64683 The Board extends the interim solution in Circular Nos. 12/2018 and 25/2019 to subsequent shipping bills, allowing sanction of pending IGST refunds stalled due to GSTR-1/GSTR-3B mismatch; taxpayers must provide CA certificates evidencing no discrepancy between refunded and paid IGST for the extended periods, and Customs zones must report GSTINs that have not submitted such certificates. en-us Tue, 16 Feb 2021 00:00:00 +0530 Wed, 17 Feb 2021 10:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=64683 The Board extends the interim solution in Circular Nos. 12/2018 and 25/2019 to subsequent shipping bills, allowing sanction of pending IGST refunds stalled due to GSTR-1/GSTR-3B mismatch; taxpayers must provide CA certificates evidencing no discrepancy between refunded and paid IGST for the extended periods, and Customs zones must report GSTINs that have not submitted such certificates. Circulars Customs Tue, 16 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64683