TaxTMI 
TaxTMI 
Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems
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....Date : 31.05.2018. PUBLIC NOTICE NO. 50/2018 Subject: Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems - reg. Attention of all the exporters, their authorized representatives and all export promotion is invited to CBEC Circular No.12/2018-Customs dated 29.05.2018 regarding alternative mechanism for the process of IGST refund. I....
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....017 to March 2018. In case there are exports from multiple ports, the exporter is at liberty to choose any of the port of export for submission of the said certificate. A copy of the certificate shall also be submitted to the jurisdictional GST office (Central/ State). Non submission of CA certificate shall affect the future IGST refunds of the exporter. 3. In cases where there is a short payme....
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....up to Rs. 10 lacs, the exporter shall submit proof of payment (self-certified copy of challans) of IGST payment to the Assistant Commissioner of Customs (Drawback & IGST Refund) at Air Cargo Complex, NSCBI Airport, Kolkata. However, where the aggregate IGST refund amount for the said period is more than Rs. 10 lacs, the exporter shall submit proof of payment (self-certified copy of challans) of al....
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.... exporter. 6. CBEC Circular No.12/2018-Customs dated 29.05.2018 deals with the cases where the records have not been transmitted by GSTN to Customs EDI System. Once the records are tansmitted by GSTN to Customs System based upon the above mentioned procedure, the usual procedure adopted in case of sanction of IGST refunds would have to be followed. In cases where the errors like SB005, SB002, S....