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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 ..... ion of pending IGST refund claims where the records have not been transmitted from GSTN to DG Systems. 2. A number of representations were received from the exporters/ trade associations seeking resolution of problems which hindered sanction of refund of IGST paid on exports. From time to time, the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n GSTR-3B is greater than or equal to the cumulative IGST amount indicated in GSTR-1 for the same period. Customs policy wing shall send this list to GSTN. (ii) GSTN shall send a confirmatory e-mail to these exporters regarding the transmission of records to Customs EDI 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 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oof of payment shall be submitted to Assistant/ Deputy Commissioner of Customs in charge of port from where the exports were made. In case 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 up to ₹ 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 f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Post refund audit 5. The exporters would be subjected to a post refund audit under the GST law. DG (Audit) shall include the above referred 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. 6. DG (GST) shall send the list of exporters to jurisdictional GST officers (both Centre/State) informing that these exporters have taken benefit of the procedure prescribed. The jurisdictional GST formations shall also verify the payment particulars at thei ..... X X X X Extracts X X X X X X X X Extracts X X X X
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