CBIC issues further clarification relating to sanction of pending IGST refund claims for the period April, 2018 to March, 2019
Reference to the trail mail.
Central Board of Indirect Taxes and Customs has issued Circular No. 25/2018-Customs dated 27th August, 2019 to provide that the procedure prescribed in the Circular No. 25/2018-Customs dated 29th May, 2018 to avail the solution regarding payments mismatch between GSTR-1 and GSTR-3B for the period July 2017 to March 2018 shall be mutatis mutandis applicable for Shipping Bills filed during FY April 2018 to March 2019 also.
Therefore, 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 30th day of October, 2019.