IGST refund on exports: refunds processed when EGM, valid GSTR 3/3B and matching shipping bill data are filed. A shipping bill or bill of export is deemed an application for IGST refund under Rule 96 once a correct Export General Manifest is filed and a valid GSTR 3/GSTR 3B return is submitted; Customs will match Table 6A GSTR 1 details with shipping bill data, process eligible claims, and electronically credit refunds to the exporter's bank account registered with Customs, subject to PFMS validation and withholding where required under the Rule or for Customs Act violations.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
IGST refund on exports: refunds processed when EGM, valid GSTR 3/3B and matching shipping bill data are filed.
A shipping bill or bill of export is deemed an application for IGST refund under Rule 96 once a correct Export General Manifest is filed and a valid GSTR 3/GSTR 3B return is submitted; Customs will match Table 6A GSTR 1 details with shipping bill data, process eligible claims, and electronically credit refunds to the exporter's bank account registered with Customs, subject to PFMS validation and withholding where required under the Rule or for Customs Act violations.
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