Standard Operting Procedure (SOP) to be followed by Exporter

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Standard Operating Procedure (SOP) to be followed by Exporter


As we all are aware that several cases of monetization of credit fraudulently obtained or ineligible credit through a refund of Integrated Goods & Service Tax (IGST). 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.

 To mitigate the risk, CBIC has taken measures to apply stringent risk parameters-based checks driven by rigorous data analytics and Artificial Intelligence tools based on which certain exporters are taken up for further verification.

 Circular No. 131/1/2020-GST dated 23 January 2020:

 The refund scrolls in such cases are kept in abeyance till the verification report in respect of such cases is received from the field formations. Further, the export consignments/shipments of concerned exporters are subjected to a 100 % examination at the customs port.

 Verification shall be completed by jurisdiction CGST office within 14 working days of furnishing of information in proforma by the exporter.

 After a period of 14 working days from the date of submission of details in the prescribed format, the exporter may also escalate the matter to the Jurisdictional Pr. Chief Commissioner / Chief Commissioner of Central Tax by sending an email to the Chief Commissioner concerned
Central Tax should take appropriate action to get the verification completed within the next 7 working days. In case, any refund remains pending for more than one month, the exporter may register his grievance at www.cbic.gov.in/issue by giving all relevant details like GSTIN, IEC, Shipping Bill No., Port of Export & CGST formation where the details in prescribed format had been submitted, etc.. All such grievances shall be examined by a Committee headed by Member GST, CBIC for resolution of the issue.

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