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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.... 09/2018 Subject: Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems -reg. Attention of all Importers/ Exporters/ Customs Brokers and the Members of the Trade is drawn to Circular No. 12 / 2018 - Customs under F. No. 450/119/2017- Cus.IV dated 29.05.2018 issued by the Director (Customs): Ministry of Finance, Department of Revenue, C....
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....at this validation has failed in number of cases. 3. Representations received from trade / exporters coupled with the analysis of data received from GSTN indicates that the exporters have committed mistakes while filing GSTR-1 and GSTR-3B. It has been observed that the exporters have inadvertently mis- declared IGST paid on export supplies as IGST paid on interstate domestic outward supplies wh....
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....here is no short payment: (i) The Customs policy wing would prepare a list of exporters whose cumulative IGST amount paid against exports and interstate domestic outward supplies, for the period July' 2017 to March' 2018 mentioned in GSTR-3B is greater than or equal to the cumulative IGST amount indicated in GSTR-1 for the same period. Customs policy wing shall send this list to G....
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....funds of the exporter. post refund audit 5. The exporters would be subjected to a post refund audit under the GST law. DG (Audit) shall include the above referred GSTINs for conducting Audit under the GST law. The inclusion of IGST refund aspects in Audit Plan of those units may be ensured by DG (Audit). In case, departmental Audit detects excess refunds to the exporters under this procedure....