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TMI BlogStandard Operating Procedure (SOP) to be followed by exportersX X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue. Central Board of Indirect Taxes and Customs. GST Policy Wing vide Circular No. 131/1/2020-GST dated 23 January. 2020 has issued a Standard Operating Procedure (SOP) to be followed b exporters, in order to ensure uniformity in the implementation of the provisions of law across the fe1d formations, which is annexed herewith. In exercise of powers conferred by section 168 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) for the purpose of uniformity in the implementation of the Act it is instructed to follow the SOP issued vide Circular No. 131/1/2020-GST dated 23 rd January , 2020 by the Department of Revenue, Central Board of Indirect Taxes and Customs, GST Policy wing. Encl.: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... centage of such exporters selected for verification is a small fraction of the total number of exporters claiming refunds. The refund scrolls in such cases are kept in abeyance till the verification report in respect of such cases is received from the field formations. Further, the export consignments/shipments of concerned exporters are subjected to 100 % examination at the customs port. 3. While the verifications are caused to mitigate risk, it is necessary that genuine exporters do not face any hardship. In this context it is advised that exporters whose scrolls have been kept in abeyance for verification would be informed at the earliest possible either by the jurisdictional CGST or by Customs. To expedite the verification, the e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ike GSTIN, IEC, Shipping Bill No., Port of Export CGST formation where the details in prescribed format had been submitted etc.. All such grievances shall be examined by a Committee headed by Member GST, CBIC for resolution of the issue. 5. It is requested that suitable trade notices may be issued to publicize the contents of this circular. Difficulty, if any, in implementation of this Circular may please be brought to the notice of the Board. Hindi version would follow. (Yogendra Garg) Principal Commissioner email: [email protected] Annexure A The details to be provided by the exporter for verification: I. GST related data: 1. GSTIN 2. Please provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TC 2017-18 2018-19 2019-20 6. Details of refund claimed in previous Financial Year and current Financial Year- S No GSTIN Type of Refund ARN No. and Date Amount Authority from which refund claimed Claimed Sanctioned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are proposed to be received and from which major business transactions (payments for supplies and receipts) are carried out. III. Additional Data 1. Copy of PAN. 2. Copy of IEC 3. Certificate of Incorporation or partnership deed 4. Rent agreement of all premises along with geo-tagged photos 5. Telephone Bill of past 3 months for all premises 6. Electricity Bill of past 3 months for all premises 7. Number of employees and the statement of PF evidencing employees 8. Copy of the following schedules of the latest Income Tax Return: (i) Computation of depreciation on plant and machinery under the Income-tax Act (ii) Computation of depreciation on other assets under th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [email protected] 14 Mumbai [email protected] 15 Nagpur [email protected] 16 Panchkula [email protected] 17 Pune [email protected] 18 Ranchi [email protected] 19 Shillong [email protected] 20 Vadodara [email protected] 21 Vishakhapatnam ccu-cexvzg@nic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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