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

Aug 27, 2019 | by Avantis RegTech Legal Research Team


The Central Board of Indirect Taxes and Customs (CBIC) on August 27, 2019, has issued the IGST refunds mechanism to verify the Integrated Goods and Services Tax (IGST) payments for goods exported out of India in certain cases.

Vide Circular 12/2018-Customs dated May 29, 2018, CBIC had provided an interim solution in cases where the records could not be transmitted from GSTIN to Customs system due to payments mismatch between GSTR-1 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 Circular. In order to overcome the problems faced by the exporters, CBIC in consultation with the GST Law Committee, has decided that the solution provided in the Circular 12/2018-Customs would be applicable mutatis mutandis for the Shipping Bills filed during Financial Year (FY) April 2018 to March 2019 also.

Therefore, in respect of guidelines provided in Para 3A and 3B of the Circular, the comparison between the cumulative IGST payments in GSTR-1 and GSTR-3B would now be for the period April 2018 to march 2019 and the corresponding CA Certificate evidencing that there is no discrepancy between the IGST amount refunded on exports under this Circular and the actual IGST amount paid on exports of goods for the period April 2018 to March 2019 shall be furnished by October 30, 2019.

[Circular No. 25/2019-Customs]


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