Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems

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....ulfilment of validation introduced in the GSTN system to ensure that the IGST paid on the export goods in any particular month [3.1(b)] is not less than the refund claimed by the exporter [Table 6A]. As a result, GSTN could not transmit data to Customs EDI system and consequently IGST refunds could not be sanctioned. To overcome the problem of refund blockage owing to the above- mentioned reasons, the Board has prescribed the following procedure, subject to undertakings/submission of CA certificates. Accordingly a fortnightly campaign is being started from May, 2018 to remove IGST refund pendency upto April, 2018. The proposed procedure is as follows: A. Cases where there is no short payment: (i) The Customs policy wing wo....

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.... Board. B. Cases where there is short payment: (i) In cases where there is a short payment of IGST i.e. cumulative IGST amount paid against exports and interstate domestic outward supplies together, for the period of July' 2017 to March' 2018 mentioned in GSTR-3B is less than the cumulative IGST amount indicated in GSTR-I for the same period, the Customs policy wing would send the list of such exporters to the GSTN and all the Chief Commissioner of Customs. (ii) e-mails shall be sent by GSTN to each exporter referred in para (i) above so as to inform the exporter that their records are held up due to short payment of IGST. The e-mail shall also advise the exporters to observe the procedure under this circu....

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....cy wing, DG (Audit) and DG (GST). Customs policy wing shall forward the said list of GSTINs to GSTN. On receipt of the list of exporters from Customs policy wing, GSTN shall transmit the records of those exporters to Customs EDI system. (viii) The exporters whose refunds are processed/ sanctioned as above would be required to submit another certificate from Chartered Accountant before 31st October, 2018 to the same Customs office at the port of export to the effect that there is no discrepancy between the IGST amount refunded on exports and the actual IGST amount paid on exports of goods for the period July' 2017 to March' 2018. A copy of the certificate shall also be submitted to the jurisdictional GST office (Central/ Sta....