Standard Operating Procedure (SOP) to be followed by exporters

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... etected 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 claiming refunds. The refund scrolls in such cases are kept in a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 the Commissioner. (Jaspreet Kaur) Commissioner of Taxes, Manipur Annexur .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ank 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 (payments for supplies and receipts) are carried out. III. Additional Data 1. Copy of PAN. 2. Copy of IEC 3. Certificate of Incorporation or partnership deed 4. Rent agreement of all premises along with geo-tagged photos 5. Telephone Bill of past 3 months for all premises 6. Electricity Bill of past 3 months for all premises 7. Number of employees and the statement of PF evidencing emplo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X