Standard Operating Procedure (SOP) to be followed by exporters -reg.
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
GST Policy Wing
New Delhi, Dated the 23rd January, 2020
The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/
Subject: Standard Operating Procedure (SOP) to be followed by exporters– regarding
As you are aware, several cases of monetisation of credit fraudulently obtained or ineligible credit through refund of Integrated Goods & Service Tax (IGST) on exports of goods have been detected in past few months. On verification, several such exporters were found to be non-existent in a number of cases. 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.