MANU/GSCU/0023/2022

Ministry : Ministry of Finance

Department/Board : Central Board of Indirect Taxes and Customs

Instruction No. : 04/2022-GST

Date : 28.11.2022

Notification/ Circulars Referred : Order No. 01/2022-GST dated 21.07.2022 MANU/GSCU/0013/2022;No. 03/2022-GST dated 14.06.2022 MANU/GSCU/0005/2022

Citing Reference:
Order No. 01/2022-GST dated 21.07.2022 MANU/GSCU/0013/2022  Referred

No. 03/2022-GST dated 14.06.2022 MANU/GSCU/0005/2022  Referred

To,

The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/Commissioners of Central Tax (All)
The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/Commissioners of Customs (All)
The Principal Directors General/Directors General (All)

Madam/Sir,

Manner of processing and sanction of IGST refunds, withheld in terms of clause (c) of sub-rule (4) of rule 96, transmitted to the jurisdictional GST authorities under sub-rule (5A) of rule 96 of the CGST Rules, 2017

1. Attention is invited to Standard Operating Procedures (SOPs) for verification of risky exporters and their suppliers dated 23.01.2020 issued to CGST and Customs formations as well as Directorate General of Analytics and Risk Management (DGARM) and SOP dated 20.05.2020 issued to CGST formations and DGARM vide F. No. CBEC-20/16/07/2020-GST which provided for the procedure to be followed for verification of the risky exporters and their suppliers. The said SOPs provided that DGARM would identify the exporters and their suppliers on the basis of risk parameters, approved by the Competent Authority and would forward the list of such exporters to the Risk Management Centre for Customs (RMCC) for putting alert in the system. In such cases, the Customs field formations were required to conduct the detailed examination of the export goods of such identified exporters. Further, the jurisdictional CGST formations were required to conduct detailed verification of such identified exporters and their suppliers and forward the verification report to DGARM. On receipt of verification report from CGST formations, DGARM was required to take a decision for issuance of NOC or otherwise. In cases where NOC has been issued by DGARM, the same was communicated to the Customs authorities at the port of export for release of withheld IGST refunds of such exporter. Further, DGARM was al........