CBIC modifies IGST refunds mechanism to verify the IGST payments for goods exported

CBIC has issued a Circular No. 16/2019-Customs dated June 17, 2019, which laid down certain modification in the procedure for claiming IGST refunds mechanism as per the Instruction No. 15/2017 – Customs dated October 9, 2017, to verify the IGST payments through the respective GST field formations.

The procedure for claiming IGST refund as specified in the Instruction 15/2017-Cus dated October 9, 2017 stands modified to the extent are as under:

A. Identification of Suspicious cases.

B. Inserting alert in the System.

C. Examination of the export goods

D. Suspension of IGST refunds

E. Verification by GST formations

F. Action to be taken by customs formations on receipt of verification report from GST formations

Complete Circular can be accessed at: http://www.a2ztaxcorp.com/wp-content/uploads/2019/06/Circular-No-16-2019.pdf

Complete instruction issued earlier can be accessed at: http://www.a2ztaxcorp.com/wp-content/uploads/2019/06/cs-ins-15-igst.pdf