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

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....se 02/2019-AM(CH-IV) Dated 29.08.2019 PUBLIC NOTICE NO. 66/2019 Sub: IGST refunds - mechanism to verify the IGST payments for goods exported out of India in certain cases. Kind attention of the members of the trade (importer/ exporters / customs brokers). and all persons concerned is invited to the above mentioned subject. 2. Board vide Circular 12/2018-Customs dated 29.05.2018 prov....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....7 to March 2018. It appears that the payments mismatch has happened even subsequent to the period covered in the said circular. In order to overcome the problems faced by the exporters, CBIC in consultation with the GST Law Committee, has decided that the solution provided in the circular 12/2018-Customs would be applicable mutatis mutandis for the Shipping Bills filed during FY April 2018 to Marc....