IGST refunds- mechanism to verify the IGST payments for goods exported out of India in certain cases

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....lock, New Delhi. Dated the 27th August, 2019 To All Principal Chief Commissioners/Chief Commissioners of Customs/Customs (Preventive)/Central Tax & Central Excise. All Principal Chief Commissioners/Chief Commissioners of Customs & Central Excise All Principal Commissioners/Commissioners of Customs/Customs (Preventive)/Central Tax & Central Excise All Principal Commissioners/Commi....

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....ed. Vide Circular 12/2018-Customs dated 29.05.2018, CBIC had provided an interim solution in cases where the records could not be transmitted from GSTN to Customs system due to payments mismatch between GSTR-1 and GSTR-3B. The solution covered the period July 2017 to March 2018. It appears that the payments mismatch has happened even subsequent to the period covered in the said circular. In order ....