TaxTMI 
TaxTMI 
Standard Operating Procedure (SOP) to be followed by exporters
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....s and Customs. GST Policy Wing vide Circular No. 131/1/2020-GST dated 23 January. 2020 has issued a Standard Operating Procedure (SOP) to be followed b exporters, in order to ensure uniformity in the implementation of the provisions of law across the fe1d formations, which is annexed herewith. In exercise of powers conferred by section 168 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) for the purpose of uniformity in the implementation of the Act it is instructed to follow the SOP issued vide Circular No. 131/1/2020-GST dated 23^rd January , 2020 by the Department of Revenue, Central Board of Indirect Taxes and Customs, GST Policy wing. Encl.: Circular No. 131/1/2020-GST. &nb....
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....such cases are kept in abeyance till the verification report in respect of such cases is received from the field formations. Further, the export consignments/shipments of concerned exporters are subjected to 100 % examination at the customs port. 3. While the verifications are caused to mitigate risk, it is necessary that genuine exporters do not face any hardship. In this context it is advised that exporters whose scrolls have been kept in abeyance for verification would be informed at the earliest possible either by the jurisdictional CGST or by Customs. To expedite the verification, the exporters on being informed in this regard or on their own volition should fill in information in the format attached as Annexure 'A' to this Circular....
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....ned by a Committee headed by Member GST, CBIC for resolution of the issue. 5. It is requested that suitable trade notices may be issued to publicize the contents of this circular. Difficulty, if any, in implementation of this Circular may please be brought to the notice of the Board. Hindi version would follow. (Yogendra Garg) Principal Commissioner email: [email protected] Annexure A The details to be provided by the exporter for verification: I. GST related data: 1. GSTIN - 2. Please provide the following details if the proprietor/director/partner of this entity is also associated with other entities. S No Name of Director/Partner/Proprietor Name of the other Entity Associated with ....
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.... the bank accounts of proprietor/partner/directors- S. No. Account Number IFSC Code Account Type Name of Account Holder PAN of Account Holder Date of opening of Bank Account 2. Bank Account statement of past 6 months in respect of the bank accounts provided above. 3. BRCs/FIRCs evidencing receipt of foreign remittances against the exports made in past 1 year. 4. Bank letter for up to date KYC of all bank accounts provided above. 5. Top 5 creditors and Debtors (with GSTIN) from account(s) where refunds are proposed to be received and from which major business transactions....