Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems

Circular No. ES/223/2018-19                                                             September 25, 2018 

To: Members of the Council

Sub: Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems                                                                                    

Dear Member,

Kindly refer to Council’s earlier Circular No.ES/75/2018-19 dated May 30, 2018 wherein CBIC had issued Circular 12/2018-Customs dated 29-05-2018. Vide this Circular the Board had provided interim solution to the problem faced by the exporters whose records were not transmitted from GSTN to Customs due to mismatch in GSTR 1 and GSTR 3B. The interim solution was subject to undertakings/submission of CA certificates by the exporters as given in Circular 12/2018-Customs and post refund audit scrutiny.

In this regard, CBIC had received representations from the Cost Accountant Association for authorizing them also to give certificates to the exporters on said subject. The matter was examined by the Board and it has been observed that under CGST Act, 2017, Cost Accountants have also been recognized for various certifications/ representations like in Section 35, Section 66, Section 116 and Section 48 read with Rule 24 of Return rules.

Hence, CBIC has decided that Cost Accountants are also authorized to provide the requisite certificates as envisaged under Circular 12/2018-Customs dated 29.05.2018.

For more information, members may kindly refer to Circular No. 33/2018- Customs dated 19th September, 2018.

Members may kindly make a note of the above.

Thanking you,

Yours faithfully,