96(4)(C) of CGST Rules

Dear Forum

Rule 96(4)(C) of CGST Rules 2017 empowers verification of credentials of the exporter before grant of refund to safeguard interest of Revenue.

What could be few examples, situations of such a verification related to an exporter whose KYC is already verified and regularly files monthly gst returns.

Regards,

Replies (1)
It's in regard to release the withheld refund Risky Exporter.
verification of risky exporter & their suppliers on the basis of risk parameters approved by Competent Authority & would forward the list of such exporter to Risk Management Center for Custom for putting alert in the system.

For Detail SOP on same Can refer Instruction No. 4/2022 GST

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