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

....nism to verify the IGST payments for goods exported out of India in certain cases - reg. Attention of the Trade and other stakeholders 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). 2. Kindly refer to Board's earlier Circular 12/2018-Customs dated 29.05.2018 wherein an interim solution was provided to tide over the difficulty ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ch 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 March 2019 also. 4. Therefore, in respect of guideline....