Cost Accountant also authorized to provide certificate for pending IGST refund

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The Central Board of Indirect Taxes and Customs vide Circular no. 33/2018-Customs dated September 19,2018 has also authorized Cost accountant to provide requisite certificate for sanction of pending IGST refund claims where the records have not been transmitted from GSTN to DG System.

Earlier the board has provided interim solution to the problem faced by the exporters whose records are not transmitted from GSTN to Customs due to mismatch in GSTR-1 and GSTR-3B. The interim solution was subjected to undertaking/submission of CA certificates by the exporters as given in Circular 12/2018-Customs and post refund audit scrutiny.