{"id":15726,"date":"2018-05-31T00:00:00","date_gmt":"2018-05-30T18:30:00","guid":{"rendered":""},"modified":"2018-05-31T00:00:00","modified_gmt":"2018-05-30T18:30:00","slug":"sanction-of-pending-igst-refund-claims-where-the-records-have-not-been-transmitted-from-the-gstn-to-dg-systems","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=15726","title":{"rendered":"Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems"},"content":{"rendered":"<p>Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems<br \/>PUBLIC NOTICE NO. 50\/2018 Dated:- 31-5-2018 Trade Notice<br \/>Customs<br \/>GOVERNMENT OF INDIA<br \/>\nOFFICE OF THE COMMISSIONER OF CUSTOMS (AIRPORT &#038; ADMN)<br \/>\nAIR CARGO COMPLEX,&quot;NSCBI AIRPORT, KOLKATA: 700 052.<br \/>\nF. NO. S41(Misc) &#8211; 64\/2017CCX\/Pt<br \/>\nDate : 31.05.2018.<br \/>\nPUBLIC NOTICE NO. 50\/2018<br \/>\nSubject:  reg.<br \/>\nAttention of all the exporters, their authorized representatives and all export promotion is invited to CBEC Circular No.12\/2018-Customs dated 29.05.2018 regarding alternative mechanism for the process of IGST refund. In view of the above, Air Cargo Complex, NSCBI Airport, Kolkata shall be conducting an IGST refund clearance fort<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/circulars?id=58724\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>, the exporter is at liberty to choose any of the port of export for submission of the said certificate. A copy of the certificate shall also be submitted to the jurisdictional GST office (Central\/ State). Non submission of CA certificate shall affect the future IGST refunds of the exporter.<br \/>\n3. In cases where there is a short payment of IGST i.e. cumulative IGST amount paid against exports and interstate domestic outward supplies together, for the period of July 2017 to March 2018 mentioned in GSTR-3B is less than the cumulative IGST amount indicated in GSTR-1 for the same period, the exporters would have to make the payment of IGST equal to the short payment in GSTR 3B of subsequent months so as to ensure that the total IGST refund being <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/circulars?id=58724\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> (self-certified copy of challans) of along with a certificate from Chartered Accountant that the shortfall amount has been liquidated. The exporter would give an undertaking that they would return the refund amount in case it is found to be not due to them at a later date.<br \/>\n5. The exporters whose refunds are processed\/ sanctioned as above would be required to submit another certificate from Chartered Accountant before 31.10.2018 to the same Customs office at the port of export to the effect that there is no discrepancy between the IGST amount refunded on exports and the actual IGST amount paid on exports of goods for the period July 2017 to March 2018. A copy of the certificate shall also be submitted to the jurisdictional GST office (Cent<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/circulars?id=58724\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG SystemsPUBLIC NOTICE NO. 50\/2018 Dated:- 31-5-2018 Trade NoticeCustomsGOVERNMENT OF INDIA OFFICE OF THE COMMISSIONER OF CUSTOMS (AIRPORT &#038; ADMN) AIR CARGO COMPLEX,&quot;NSCBI AIRPORT, KOLKATA: 700 052. F. NO. S41(Misc) &#8211; 64\/2017CCX\/Pt Date : 31.05.2018. PUBLIC NOTICE NO. &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=15726\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-15726","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15726","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=15726"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15726\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15726"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=15726"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15726"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}