banner_ad

96(4)(C) of CGST Rules

Import / Export 338 views 1 replies

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


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
Featured 28 March 2026
Accountant

Ashok Amol & Associates

New Delhi

B.Com

View Details
Company
Featured 13 April 2026
GST CONSULTANCY

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured 14 April 2026
GST CONSULTANT

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured ARTICLESHIP 19 March 2026
Article Assistant

Gupta Sachdeva & Co. Chartered Accountants

New Delhi

CA Final

View Details
Company
Featured 29 April 2026
Manager- Finance and Compliance

Naveen Fintech Pvt Ltd

Kolkata

CA Inter

View Details
Company
Featured 28 March 2026
CA Final

Ashok Amol & Associates

New Delhi

CA Final

View Details