‘Cost Accountants’ Authorised by CBIC to Certify ‘IGST Refund Claims’ of Exporters

CBIC has authorised the ‘Cost Accountants’ to certify the ‘IGST Refund Claims’ of Exporters whose records were not transmitted from GSTN to Customs due to mismatch in GSTR 1 and GSTR 3B, as envisaged under Circular No. 12/2018 Customs dt. 29/05/2018. Now Cost Accountants can also issue requisite certificates at par with the Chartered Accountants.

CBIC Customs Circular No. 33/2018 dt. 19/09/2018: ‘Cost Accountants’ Authorised to Certify ‘IGST Refund Claims’ of Exporters

Sub: Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems

1. It may be recalled that vide Circular 12/2018 Customs dated 29/05/2018, Board had provided interim solution to the problem faced by the exporters whose records were not transmitted from GSTN to Customs due to mismatch in GSTR-1 and GSTR-3B. The interim solution was subject to undertakings/ submission of CA certificates by the exporters as given in Circular 12/2018 Customs and post refund audit scrutiny.

2. Representation has been received from the Cost Accountant Association for authorizing them also to give certificates to the exporters on said subject. The matter has been examined in the Board and it has been observed that under CGST Act, 2017, Cost Accountants have also been recognized for various certifications/ representations like in Section 35, Section 66, Section 116 and Section 48 read with Rule 24 of Return rules.

3. Hence, it has been decided that Cost Accountants are also authorized to provide the requisite certificates as envisaged under Circular 12/2018 Customs dated 29/05/2018.

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