Vide Circular 12/2018-Customs dated May 29, 2018, the CBIC had provided an interim solution in cases where the records could not be transmitted from GSTN to Customs system due to payments mismatch between GSTR-1 and GSTR-3B. The solution covered the period July 2017 to March 2018.
In order to overcome the problems faced by the exporters, CBIC in consultation with the GST Law Committee vide Circular No. 25/2019-Customs dated August 27, 2019 has decided that the solution provided in the above circular would be applicable mutatis mutandis for the Shipping Bills filed during FY April 2018 to March 2019 also. Therefore, in respect of guidelines provided in Para 3A and 3B of the said circular, the comparison between the cumulative IGST payments in GSTR-1 and GSTR-3B would now be for the period April 2018 to March 2019 and the corresponding CA certificate evidencing that there is no discrepancy between the IGST amount refunded on exports under this circular and the actual IGST amount paid on exports of goods for the period April 2018 to March 2019 shall be furnished by 30th October 2019.
The concerned Customs zone shall provide the list of GSTINs who have not submitted the CA certificate to the Board by the November 15, 2019.
Read more at: http://www.cbic.gov.in/resources//htdocs-cbec/customs/cs-circulars/cs-circulars-2019/Circular-No-26-2019.pdf