TaxTMI 
TaxTMI 
IGST refunds- mechanism to verify the IGST payments for goods exported out of India in certain cases
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....North Block Dated June 17, 2019 To All Principal Chief Commissioners/Chief Commissioners of Customs/ Customs (Preventive)/ Customs & Central Tax, All Director Generals under CBIC, All Principal Commissioners/Commissioners of Customs/Customs (Preventive)/Customs & Central Tax. Subject:-IGST refunds- mechanism to verify the IGST payments for goods exported out of India in certain c....
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....ST field formations. The procedure specified in the instruction 15/2017-Cus dated 09.10.2017 stand modified to the extent as under: A. Identification of Suspicious cases: DG (Systems) shall work out the suitable criteria to identify risky exporters at the national level and forward the list of said risky exporters to Risk Management Centre for Customs (RMCC) and respective Chief Commissio....
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....e consignment may be cleared as per the regular practice. D. Suspension of IGST refunds: Notwithstanding the clearance of the export consignments as per para C above, such Shipping Bills shall be suspended for IGST refund by the Deputy or Assistant Commissioner of Customs dealing with refund at the port of export. E. Verification by GST formations: (i) Chief Commissioner....
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....eipt of verification report from Chief Commissioner of Central Tax informing that the ITC availed by the exporter was in accordance with the GST Law and rules made thereunder, the Customs officer at the port of export shall proceed to process the IGST refund to the extent verified by the GST Authorities. The detailed advisory in this regard shall be issued by DG(Systems) for the benefit of customs....