Sanction of pending IGST refund claims where the records have not been transmitted from GSTN to DG Systems

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..... ST refund claims where the records have not been transmitted from GSTN to DG Systems- M/reg. Attention of the Exporter, General Trade and all Other stake holders is invited to the resolution provided for IGST Refund vide this office's Public Notices No. 33/2017 dated 10.11.2017, P.N No. 36/2017-18 dated 15.01.2018, PN.No.43/2017-18 dated 26.02.2018, Press Note dated 09.03.2018, PN No. 48/201 .....

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..... in the Board and it has been observed that under CGST Act, 2017 Cost Accountants have also been recognized for various certification/representations like in Section 35, Section 66, Section 116 and Section 48 read with Rule 24 of Return rules. 4. Accordingly, it has been decided that Cost Accountants are also authorized to provide the requisite certificates as envisaged under Circular 12/2018-Cus .....

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