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Circular No. 04/2021-Customs No.450/82/2018-Cus IV Government of India Ministry of Finance Department of Revenue (Central Board of Indirect Taxes Customs) ***** Room No. 244A, North, Block, New Delhi. New Delhi, dated..16th February, 2021 To All Principal Chief Commissioners/ Chie
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FAQ :
The circular addresses pending IGST refund claims that are held up because the records have not been transmitted to ICEGATE due to mismatches between GSTR-1 and GSTR-3B filings.
The extended facility now covers shipping bills filed during the financial years 2019-20 and 2020-21, meaning all shipping bills filed up to 31st March 2021.
The facility is extended because a substantial number of IGST refunds are stuck due to data mismatches, and the functionality to amend GSTR-3B returns is not yet available.
For IGST refunds relatable to the financial year 2019-20, the CA certificate is due by 31st March 2021. For the financial year 2020-21, it is due by 30th October 2021.
Customs zones need to provide this list by 15th April 2021 for the financial year 2019-20, and by 15th November 2021 for the financial year 2020-21.
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Notification No : Circular No. 04/2021-CustomsPublished in Custom
Source : https://www.cbic.gov.in/resources//htdocs-cbec/customs/cs-circulars/cs-circulars-2021/Circular-No-04-2021.pdf