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of <h1>Procedure for IGST Refund on Exports u/r 96: Shipping Bill as Refund Application, Filing Requirements Emphasized.</h1> The circular outlines the procedure for refunding Integrated Goods and Services Tax (IGST) paid on exported goods under Rule 96 of the CGST Rules 2017. It mandates that a shipping bill filed by an exporter is considered a refund application once the Export General Manifest and valid GSTR-3 or GSTR-3B returns are filed. The circular emphasizes the importance of filing correct EGMs and GSTR-1 returns, ensuring bank account details are accurate, and processing refund claims efficiently. It also addresses withholding refunds in certain cases and handling exports violating the Customs Act. Guidelines for manual shipping bill exports will be provided separately.
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