IGST refunds-mechanism to verify the IGST payments for goods exported out of India in certain cases

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... :- 02.09.2019 Trade Notice -02/2019 Sub:-IGST refunds-mechanism to verify the IGST payments for goods exported out of India in certain cases-reg. Attention of Exporters, Custom Brokers and all members of trade is invited to Board's Circular No. 25/2019-Customs dated 27.08.2019 issued vide F.No. 450/119/2017-Cus-IV(Pt-I) on the above mentioned .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... to Customs system due to payments mismatch between GSTR-I and GSTR-3B. The solution covered the period July 2017 to march 2018. It appears that the payments mismatch has happened even subsequent to the period covered in the said circular. In order to overcome the problems faced by the exporters, CBIC in consulation with the GST Law Committee, has decided that the solution provided in the circular .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X