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    <title>Standard Operating Procedure (SOP) to be followed by exporters</title>
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    <description>Procedure mandates risk based verification of exporters claiming IGST refunds to prevent monetisation of ineligible ITC; refund scrolls may be held and consignments subjected to full customs examination. Exporters must submit prescribed Annexure A information to jurisdictional CGST for verification, which authorities must complete within the prescribed working day timelines, with escalation to a nodal cell and to Principal Chief Commissioner/Chief Commissioner via Annexure B emails. Pending refunds beyond one month may be registered on the Board&#039;s portal for Committee review.</description>
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