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

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... New Delhi, dated the 19 th September, 2018 To All Principal Chief Commissioner/Chief Commissioner of Customs/ Customs Central Tax / Customs (Preventive) All Principal Commissioner/Commissioner of Customs/ Customs Central Tax / Customs (Preventive) All Director Generals under CBIC. Sub: Sanction of pending IGST refund claims where the records have not been transmitted from .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ns like in Section 35 , Section 66 , Section 116 and Section 48 read with Rule 24 of Return rules. 3. Hence, it has been decided that Cost Accountants are also authorized to provide the requisite certificates as envisaged under Circular 12/2018-Customs dated 29.05.2018. 4. Field formations may, therefore, take necessary steps to bring these changes to the knowledge of exporters. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X