9911796707
TMI BlogIGST refunds- mechanism to verify the IGST payments for goods exported out of India in certain casesX X X X Extracts X X X X X X X X Extracts X X X X ..... hief Commissioners/Chief Commissioners of Customs/ Customs (Preventive)/ Customs & Central Tax, All Director Generals under CBIC, All Principal Commissioners/Commissioners of Customs/Customs (Preventive)/Customs & Central Tax. Subject:-IGST refunds- mechanism to verify the IGST payments for goods exported out of India in certain cases- reg. The procedure for claiming IGST refunds is fully auto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 17-Cus dated 09.10.2017 stand modified to the extent as under: A. Identification of Suspicious cases: DG (Systems) shall work out the suitable criteria to identify risky exporters at the national level and forward the list of said risky exporters to Risk Management Centre for Customs (RMCC) and respective Chief Commissioners of Central Tax. DG (Systems) shall inform the respective Chief Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notwithstanding the clearance of the export consignments as per para C above, such Shipping Bills shall be suspended for IGST refund by the Deputy or Assistant Commissioner of Customs dealing with refund at the port of export. E. Verification by GST formations: (i) Chief Commissioner of Central Tax shall get the verification of the IGST refund claims and other related aspects done in accordan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e GST Law and rules made thereunder, the Customs officer at the port of export shall proceed to process the IGST refund to the extent verified by the GST Authorities. The detailed advisory in this regard shall be issued by DG(Systems) for the benefit of customs officers handling refunds. (ii) Cases where malpractices have been reported on verification: For cases where upon verification, it has b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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