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

..... 2018/ Dated: 30.05.2018 PUBLIC NOTICE NO. 19/2018 Subject: -regarding. Attention of exporters, Customs Brokers and all members of trade is invited to the Board's Circular No. 12/2018-Customs dated 29.05.2018 explaining major hinderance by way of non fulfilment of validation introduced in the GSTN system to ensure that the IGST paid on the export goods in any particular month [3.1(b)] is not less than the refund claimed by the exporter [Table 6A]. As a result, GSTN could not transmit data to Customs EDI system and consequently IGST refunds could not be sanctioned. To overcome the problem of refund blockage owing to the above- mentioned reasons, the Board has prescribed the following procedure, subject to undertakings/submission of CA cer .....

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..... ssion of CA certificate shall affect the future IGST refunds of the exporter. (vi) The list of exporters whose refunds have been processed as above shall be sent to DG (Audit)/ DG (GST) by the Board. B. Cases where there is short payment: (i) In cases where there is a short payment of IGST i.e. cumulative IGST amount paid against exports and interstate domestic outward supplies together, for the period of July' 2017 to March' 2018 mentioned in GSTR-3B is less than the cumulative IGST amount indicated in GSTR-I for the same period, the Customs policy wing would send the list of such exporters to the GSTN and all the Chief Commissioner of Customs. (ii) e-mails shall be sent by GSTN to each exporter referred in para (i) above so as to .....

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..... ards short paid amount and complied with other prescribed requirements. (vii) The compiled list may be forwarded to Customs policy wing, DG (Audit) and DG (GST). Customs policy wing shall forward the said list of GSTINs to GSTN. On receipt of the list of exporters from Customs policy wing, GSTN shall transmit the records of those exporters to Customs EDI system. (viii) The exporters whose refunds are processed/ sanctioned as above would be required to submit another certificate from Chartered Accountant before 31st October, 2018 to the same Customs office at the port of export to the effect that there is no discrepancy between the IGST amount refunded on exports and the actual IGST amount paid on exports of goods for the period July' 20 .....

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