IGST refund on exports: compliance with EGM, GSTR 1 and return filing required; refunds credited after PFMS bank validation. Refunds of IGST on exports require correct and timely filing of the Export General Manifest and accurate reporting of zero rated supplies in Table 6A of Form GSTR 1, with electronic matching to customs shipping bill data. A valid return in Form GSTR 3 or GSTR 3B is also required. Refunds are credited to the bank account registered with Customs and processed via PFMS subject to account validation; exporters should reconcile Customs and GST bank details. Refunds are withheld if exports contravene the Customs Act, and separate guidance for manual shipping bills will follow.
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: compliance with EGM, GSTR 1 and return filing required; refunds credited after PFMS bank validation.
Refunds of IGST on exports require correct and timely filing of the Export General Manifest and accurate reporting of zero rated supplies in Table 6A of Form GSTR 1, with electronic matching to customs shipping bill data. A valid return in Form GSTR 3 or GSTR 3B is also required. Refunds are credited to the bank account registered with Customs and processed via PFMS subject to account validation; exporters should reconcile Customs and GST bank details. Refunds are withheld if exports contravene the Customs Act, and separate guidance for manual shipping bills will follow.
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