The Central Board of Indirect Taxes & Customs through circular dated February, 2021 has extended the Circular dated 29.05.2018 for sanction of pending IGST refund claims where the records have not been transmitted to ICEGATE due to GSTR-1 and GSTR- 3B mismatch error. CBIC considering the fact that IGST refunds relatable to the Shipping Bills filed after 31.03.2019 having mismatch error between GSTR-1 and GSTR-3B was not been processed, has decided that the Circular dated 29.05.2018 would be applicable mutatis mutandis for the Shipping Bills filed during the financial year 2019- 20 and 2020-21.
The exporters shall ensure that corresponding CA certificate evidencing that there is no discrepancy between the IGST amount refunded on exports in terms of this Circular and the actual IGST amount paid on exports of goods for the period April 2019 to March 2020 and April. 2020 to March, 2021 shall be furnished by 31st March, 2021 and 30th October 2021, respectively.
