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TMI BlogSanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG SystemsX X X X Extracts X X X X X X X X Extracts X X X X ..... ve hindered sanction of refund of IGST paid on exports. From time to time, Board has provided solutions to a number of issues because of which refunds were held up. However, there is still one major hindrance because of which GSTN could not transmit data to Customs EDI system and consequently refunds could not be sanctioned. A validation has been 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]. However, data provided by GSTN has revealed that this validation has failed in number of cases. 2. Representations received from trade / exporters coupled with the analysis of data received from GSTN indicates that the exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the transmission of records to Customs FDI system. (iii) The exporters whose refunds are processed/ sanctioned would be required to submit a certificate from Chartered Accountant before 31st October, 2018 to the 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' 2017 to March' 2018. In case there are exports from multiple ports, the exporter is at liberty to choose any of the ports of export for submission of the said certificate. (iv) A copy of the certificate shall also be submitted to the jurisdictional GST office (Central/ State). The concerned Customs zone shall provide the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase there are exports from multiple ports, the exporter is at liberty to choose any of the ports of export. (iv) Where the aggregate IGST refund amount for the said period is upto ₹ 10 lacs, the exporter shall submit proof of payment (self-certified copy of challans) of IGST payment to the concerned Customs office at the port of export. However, where the aggregate IGST refund amount for the said period is more than ₹ 10 lacs, the exporter shall submit proof of payment (self-certified copy of challans) of IGST to the concerned Customs office at the port of export along with a certificate from chartered Account that the shortfall amount has been liquidated. (v) The exporter would give an undertaking they would return the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rred GSTINs for conducting Audit under the GST law. The inclusion of IGST refund aspects in Audit Plan of those units may be ensured by DG (Audit). In case, departmental Audit detects excess refunds to the exporters under this Procedure, the details of such detections may be communicated to the concerned GST formations for appropriate action. 5. DG (GST) shall send the list of exporters to jurisdiction GST officers (both centers/ State) informing that these exporters have taken benefit of the procedure prescribed in this circular. The jurisdictional GST formations shall also verify the payment particulars at their end. 6. This Circular deals only with the cases where the records have not been transmitted by GSTN to Customs EDI system. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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