CBIC issues circular No. 04/2021 – customs dated 16.02.2021 for extension of Board circular No. 12/2018 customs 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.
It provides that solution provided in the Circular 12/2018-Customs read with Circular No. 25/2019-Customs would be applicable mutatis mutandis for the Shipping Bills filed during the financial year 2019- 20 and 2020-21 (i.e. in respect of all Shipping Bills filed/ to be filed upto 31.03.2021).
Further, states that 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.
PDF version is attached : CBIC Issues Circular for Extention of Circular No. 12_2018 Customs dated 29.05.2018
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