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Circular No. 342018-Customs
F. No. 450/119/2017-Cus
IV
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Indirect Taxes & Customs)
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Room No. 229 A, North Block
New Delhi, dated the 19" September, 2018
To
All Principal Chief Commissioner/Chief Commissioner of Customs/ Customs & Central
Tax / Customs (Preventive)
All Principal Commissioner/Commissioner
of Customs/ Customs & Central Tax / Customs
(Preventive)
All Director Generals under CBIC.
Sub: Sanction of pending IGST refund claims where the records have not been
transmitted from the GSTN to DG Systems-reg
Sir/Madam,
It may be recalled that vide Circular 12/2018-Customs dated 29-05-2018, 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.
2. Representation has been received from the Cost Accountant Association for authorizing
them also to give certificates to the exporters on said subject. The matter has been examined in
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.
3, Hence, it has been decided that Cost Accountants are also authorized to provide the
requisite certificates as envisaged under Circular 12/2018-Customs dated 29.05.2018.
4. Field formations may, therefore, take necessary steps to bring these changes to the
knowledge of exporters. \
5. Difficulties, if any, may be brought to the notice of the Board. Hindi version will follow.
Yours faithfully,
mre
O.S.D.(Cus-IV)
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circulars no 33 2018 | iKargos