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

....the IGST payments for goods exported out of India in certain cases -reg. Attention of Exporters, Custom Brokers and all members of trade is invited to Board's Circular No. 25/2019-Customs dated 27.08.2019 issued vide F. No. 450/119/2017-Cus-IV(Pt-I) on the above mentioned subject and Board's earlier Circular No. 12/2018-Customs dated 29.05.2018 wherein an interim solution was provided to....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t 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-custom would be applicable mutatis mutandis for the Shipping Bills filed during FY April 2018 to March 2019 also. 3. Th....