Central Board of Indirect Taxes and Customs (CBIC) has issued Circular No. 04/2021-Customs dated 16th February, 2021 to provide that the procedure prescribed in the Circular No. 25/2018-Customs dated 29th May, 2018 read with Circular No. 25/2019- Custom dated 27th August, 2019 to avail the solution regarding payments mismatch between GSTR-1 and GSTR-3B shall be mutatis mutandis applicable for Shipping Bills filed during Financial Year April 2019 to March 2020 and April, 2020 to March, 2021 (i.e. in respect of all Shipping Bills filed/ to be filed upto 31st March, 2021).
Henceforth, the comparison between the cumulative IGST payments in GSTR-1 and GSTR-3B would now be for the period April, 2019 to March, 2021 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 2019 to March 2020 and April 2020 to March 2021 shall be furnished by 31st day of March, 2021 and 30th day of October, 2021 respectively.
Source: Central Board of Indirect Taxes and Customs
