In reference to the trail mail below.
Central Board of Indirect Taxes and Customs ( CBIC ) has issued Circular No. 33/2018-Customs dated 19th September, 2018 to authorise Cost Accountants to provide requisite certificates as envisaged under Circular No. 12/2018- Customs dated 29th May, 2018.
Now the exporters can obtain certificate either from Cost Accountants or Chartered Accountants for sanction of the pending Integrated Goods and Services Tax (IGST) refund claims where the records have not been transmitted from the GSTN to DG system.
Source: Central Board of Indirect Taxes and Customs
