Standard Operating Procedure (SOP) to be followed by exporters

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....ated 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 Commissioner 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 exporters....

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....he exporter may also escalate the matter to the Commissioner by sending an email to [email protected]. 3.3 The Jurisdictional authorities 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 [email protected] by giving all relevant details like GSTIN, IEC, Shipping Bill No., Port of Export & SGST formation where the details in prescribed format had been submitted etc.. All such grievances shall be examined by a Committee headed by Additional Commissioner of Taxes, Manipur for resolution of the issue. 5. Difficulty, if any, in implementation of this Circular may please be brought to the notice of....

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....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 Data 1. Bank Account details including 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                          ....