The
Central Board of Indirect Taxes and Customs (CBIC) noticed several pendency
in sanctioning of refund claims of Integrated Goods and Services Tax (IGST) due
to non-transmission of data from GSTN to ICEGATE systems because of mismatch in returns filed in Form GSTR-1 and GSTR-3B.
In
order to overcome this refund blockage, the CBIC had provided an interim
solution subject to undertakings/submission of CA certificates by the exporters
and post refund audit scrutiny.
The
CBIC has now notified that the said solution shall be applicable mutatis
mutandis for the shipping bills filed during
the financial year 2019- 20 and 2020-21 (i.e., in respect of all shipping
bills filed/to be filed up to 31 March 2021).
Further, it prescribed that the CA certificate should evidence no discrepancy between IGST amount refunded on exports and actual IGST amount paid on export of goods for periods April 2019 to March 2020 and April 2020 to March 2021 shall be furnished by 31 March 2021 and 30 October 2021, respectively
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