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TMI BlogIGST refunds- mechanism to verify the IGST payments for goods exported out of India in certain casesX X X X Extracts X X X X X X X X Extracts X X X X ..... Customs) **** Room No. 227B, North Block Dated June 17, 2019 To All Principal Chief Commissioners/Chief Commissioners of Customs/ Customs (Preventive)/ Customs Central Tax, All Director Generals under CBIC, All Principal Commissioners/Commissioners of Customs/Customs (Preventive)/Customs Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pay out leading to encashment of credit. 2. In view of above, it has been decided to verify the IGST payments through the respective GST field formations. The procedure specified in the instruction 15/2017-Cus dated 09.10.2017 stand modified to the extent as under: A. Identification of Suspicious cases: DG (Systems) shall work out the suitable criteria to identif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... outcome of examination tallies with the declaration in the Shipping Bill subject to no other violation of any of provision of the Customs Act, 1962 or other laws being observed, the consignment may be cleared as per the regular practice. D. Suspension of IGST refunds: Notwithstanding the clearance of the export consignments as per para C above, such Shipping Bills shall be sus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g days thereafter. F. Action to be taken by customs formations on receipt of verification report from GST formations: (i) Cases where no malpractices have been reported on verification: On receipt of verification report from Chief Commissioner of Central Tax informing that the ITC availed by the exporter was in accordance with the GST Law and rules made thereunder ..... X X X X Extracts X X X X X X X X Extracts X X X X
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