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

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..... t: Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems -reg. Attention of all Importers/ Exporters/ Customs Brokers and the Members of the Trade is drawn to Circular No. 12 / 2018 - Customs under F. No. 450/119/2017- Cus.IV dated 29.05.2018 issued by the Director (Customs): Ministry of Finance, Department of Revenue, Central Board of .....

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..... on has failed in number of cases. 3. Representations received from trade / exporters coupled with the analysis of data received from GSTN indicates that the exporters have committed mistakes while filing GSTR-1 and GSTR-3B. It has been observed that the exporters have inadvertently mis- declared IGST paid on export supplies as IGST paid on interstate domestic outward supplies while filing GSTR- .....

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..... t payment: (i) The Customs policy wing would prepare a list of exporters whose cumulative IGST amount paid against exports and interstate domestic outward supplies, for the period July' 2017 to March' 2018 mentioned in 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 s .....

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..... und 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 detection .....

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..... Circulars issued by Board earlier shall apply to them. 8. The above Public notice may be downloaded from the website www.punecustoms.nic.in. 9. Difficulties, if any, may be brought to the notice of the undersigned. 10. Hindi version follows. (M. V. S. CHOUDARY) COMMISSIONER OF CUSTOMS PUNE - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Managemen .....

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