Step-by-Step Actions to Get IGST Refund on E-Commerce Exports.

If you are facing issues where IGST refund on exports through e-commerce is not being credited, here is a step-by-step guide on what to do to trace, rectify, and claim your refund effectively:

1. Verify Shipping Bill Filing

• Ensure that the Shipping Bill is filed as 'Export with payment of tax' (not LUT/bond).
• Confirm that the correct GSTIN, invoice number, invoice date, HSN code, and port code are mentioned.
• The invoice value and tax details in the Shipping Bill must exactly match GSTR-1.

2. Cross-Check GSTR-1 and GSTR-3B

• In GSTR-1, report the export under Table 6A/6B as 'Export with payment of tax.'
• In GSTR-3B, ensure the export turnover is correctly shown in Table 3.1(b) under zero-rated supplies.
• Both returns must be filed and matching in order for refund data to flow from GSTN to ICEGATE.

3. Use ICEGATE Refund Status Tracker

• Visit https://www.icegate.gov.in ? Login/Register ? Go to IGST Refund Status.
• Check for status of refund transmission for each Shipping Bill.
• If marked “SB005 - Invalid Invoice Details” or similar, mismatch exists between SB and GSTR-1.

4. Correct the Mismatches

• File amended GSTR-1 (via Table 9A) to correct any invoice mismatch (value, number, date).
• Make sure that your invoice value in GSTR-1 matches exactly with the one declared in the Shipping Bill.

5. Declare E-Commerce Platform GSTIN (If Required)

• For export through platforms like Amazon or Flipkart, correctly mention the E-commerce Operator’s GSTIN in GSTR-1 if applicable.
• Some errors happen due to incorrect tagging under “through E-commerce operator.”

6. Coordinate with Courier/Logistics Partner

• In case you are using courier exports (especially Express Cargo Clearance System or India Post), ensure:
  • The Shipping Bill is generated and acknowledged by ICEGATE.
  • The courier partner has filed consolidated EDI data that links your invoice with Customs.

7. Validate Bank Account with PFMS

• Make sure your bank account is linked to your GSTIN and PAN, and validated in the PFMS portal.
• If bank validation fails, even approved refunds will be stuck at disbursal stage.

8. File Refund Grievance (if Required)

• If all corrections are done but refund is still not received:
  • Lodge a grievance at [GST Portal ? Services ? Refunds ? Track Status ? Raise Grievance].
  • Also, submit a grievance on ICEGATE under Refund Related Issues with your Shipping Bill, GSTR-1, and GSTR-3B copies.

9. Contact GST Helpdesk and Jurisdictional Officer

• Reach out to the GST Helpdesk (1800-103-4786) or email: [email protected].
• Simultaneously, contact your jurisdictional GST officer with supporting documents to escalate.

?? Checklist of Documents to Keep Ready

• Shipping Bill copy
• GSTR-1 and GSTR-3B for relevant period
• Proof of tax payment (challan or payment ledger)
• Bank account validation proof
• Invoice and e-way bill (if applicable)
• Courier/shipping tracking documents

Pro Tip

Maintain accurate, real-time reconciliation between your GST returns and export documents. Using a GST return reconciliation software can help avoid mismatches in future.

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