Standard operating procedures to be followed by certain genuine exporters to avoid hardship in claiming refund | GST Circular No 131/2020

GST Circular No 131/2020

Standard operating procedures to be followed by exporters to avoid hardship in claiming refund is the summaried below:-

· Exporters whose scrolls/applications have been kept in abeyance for verification would be informed at the earliest possible either by the jurisdictional CGST or by Customs.

· To expedite the verification, the exporter on being informed or voluntarily would be required to file ‘Annexure A’ as prescribed in the circular

· The said verification shall be completed within 14 working days from the date of submission of information. In case of delay exporter may escalate the matters to the Jurisdictional Principal Chief Commissioner / Chief Commissioner of Central Tax who should take appropriate action to get the verification completed within next 7 working days.

· In case refund gets pending for more than 1 month, then the exporter may raise its grievance on the CBIC website.

Abhishek Sharma

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