Standard Operating Procedure (SOP) to be followed by exporters

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....und of Integrated Goods & Service Tax (IGST) on exports of goods have been detected in past few months. On verification, several such exporters were found to be non-existent in a number of cases. In all these cases it has been found that the Input Tax Credit (ITC) was taken by the exporters on the basis of fake invoices and IGST on exports was paid using such ITC. 2. To mitigate the risk, the Board has taken measures to apply stringent risk parameters-based checks driven by rigorous data analytics and Artificial Intelligence tools based on which certain exporters are taken up for further verification. Overall, in a broader time frame the percentage of such exporters selected for verification is a small fraction of the total number of exp....

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....bmission of details in the prescribed format, the exporter may also escalate the matter to the Jurisdictional Pr. Chief Commissioner/Chief Commissioner of Central Tax by sending an email to the Chief Commissioner concerned (email IDs of jurisdictional Chief Commissioners are in Annexure B). 3.3 The Jurisdictional Pr. Chief Commissioner/Chief Commissioner of Central Tax should take appropriate action to get the verification completed within next 7 working days. 4. In case, any refund remains pending for more than one month, the exporter may register his grievance at www.cbic.gov.in/issue by giving all relevant details like GSTIN, IEC, Shipping Bill No., Port of Export & CGST formation where the details in prescribed format had been sub....

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....etails of payment or reversal of mismatched ITC 2017-18         2018-19         2019-20         6. Details of refund claimed in previous Financial Year and current Financial Year- S No   GSTIN   Type of Refund ARN No. and Date Amount Authority from which refund claimed Claimed Sanctioned               7. Summary of E way Bills generated for relevant period. S No Supplies No of E way Bill generated HSNs Taxable Amount 1 Inward       2 Outward       II. Financial....