Standard Operating Procedure (SOP) to be followed by exporters

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....s you are aware, several cases of monetisation of credit fraudulently obtained or ineligible credit through refund 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. 3. 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 f....

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....ng a nodal cell constituted in the Chief Commissioner Office , Pune Zone. A copy may be marked to this office for information. 4.2 After a period of 14 working days from the date of submission 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 Pr. Chief Commissioner / Chief Commisisoner on email ID concerned (email IDs of jurisdictional Chief Commissioners are in Annexure B). For Customs Commissionerate, Pune jurisdictional Chief Commissioner's email ID is [email protected]. 4.3 The Jurisdictional Pr. Chief Commissioner/Chief Commissioner of Central Tax would take appropriate action to get the veri....

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....nt Financial Year 5. Details of ITC: FY ITC available in GSTR-2A ITC availed in GSTR-3B Mismatch Details of 2017-18 2018-19 2019-20 payment or reversal of mismatched ITC 6. Details of refund claimed in previous Financial Year and current Financial Year- ARN No. and S GSTIN Type of Refund Date No Amount Claimed Sanctioned Authority from which refund claimed Document 2 1. 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 Data Bank Account details including the bank accounts of proprietor/partner/directors- S. No. Account Number IFSC Code Account Type Name of PAN of Accoun Account Holder t ....