SOPS ISSUED IN RESPECT OF REFUND - Handbook of GST Law & Procedures (CBIC) [October 2024] - GST

13. SOPS ISSUED IN RESPECT OF REFUND (I) Instruction No. 3/2022-GST dated 14.06.2022 pertains to procedure relating to sanction, post-audit and review of refund claims. (II) Instruction No. 4/2022-GST dated 28.11.2022 pertains to the manner of processing and sanction of IGST refunds, withheld in terms of clause (c) of sub-rule (4) of Rule 96 of the CGST Rules, 2017, transmitted to the jurisdictional GST authorities under sub-rule (5A) of Rule 96 of the CGST Rules, 2017. (III) Circular No.131/1/2020-GST dated 23.01.2020 issued to CGST formations provides for the procedure to be followed for verification of risky exporters and their suppliers. (IV) SOP vide CBIC-20/16/07/2020-GST dated 20.05.2020 is regarding changes in SOP dated 23.01.2020 for verification of IGST refunds and other related aspects.