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Standard Operating Procedure (SOP) to be followed by exporters -reg.

 Notice Date : 23 January 2020


Government of India

Ministry of Finance

Department of Revenue

Central Board of Indirect Taxes and Customs

GST Policy Wing

New Delhi, Dated the 23rd January, 2020


The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/

Commissioners (All)


Subject: Standard Operating Procedure (SOP) to be followed by exporters– regarding

          As you are aware, several cases of monetisation of credit fraudulently obtained or ineligible credit through refund of Integrated Goods & Service Tax (IGST) on exports of goods have been detected in past few months. On verification, several such exporters were found to be non-existent in a number of cases. In all these cases it has been found that the Input Tax Credit (ITC) was taken by the exporters on the basis of fake invoices and IGST on exports was paid using such ITC.

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on 24 January 2020
Circular No : 131/1/2020
Published in GST
Source : , http://www.cbic.gov.in/htdocs-cbec/gst/circular-cgst-131.pdf

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