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

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.... 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. In view of the above, Air Cargo Complex, NSCBI Airpo....

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....tiple 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 payment of IGST i.e. cumulative IGST amount paid against exp....

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.... 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 ₹ 10 lacs, the exporter shall submit proof of payment (self-certified copy of challans) of along with a certificate from Chartered Accountant ....