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of <h1>Shipping bills become integrated tax refund applications after export manifest, GSTR-3B validation and Aadhaar authentication; held under Rule 89</h1> Shipping bills are treated as refund applications for integrated tax on exported goods only after the departure/export manifest is filed, the exporter has furnished a valid GSTR-3B return and completed Aadhaar authentication. Export details from GSTR-1 are shared with Customs and Customs confirms export; on receipt of GSTR-3B validation Customs or its system processes the refund and credits the applicant's bank account. Refunds may be withheld on request of the jurisdictional tax commissioner, if Customs finds export in violation, or if the Board requires verification of exporter credentials; such withheld claims are transmitted electronically as system-generated FORM GST RFD-01 and dealt with under rule 89. Refunds to Bhutan may be paid to its government; services exports follow FORM GST RFD-01 procedures.
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