IGST refund process: remedial measures require matching GSTR 1, shipping bill and EGM data to enable disbursal. Refund of IGST on exported goods under Rule 96 depends on reconciliation between GST returns, shipping bills and EGMs; common impediments include incorrect shipping bill numbers in GSTR 1, invoice/IGST mismatches, non online or missing EGMs, and invalid bank account validation, for which remedies include filing GSTR 1 amendments, online supplementary EGMs, ensuring matching invoice and IGST details, and correcting bank details in the EDI system to enable sanction of refunds.
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 process: remedial measures require matching GSTR 1, shipping bill and EGM data to enable disbursal.
Refund of IGST on exported goods under Rule 96 depends on reconciliation between GST returns, shipping bills and EGMs; common impediments include incorrect shipping bill numbers in GSTR 1, invoice/IGST mismatches, non online or missing EGMs, and invalid bank account validation, for which remedies include filing GSTR 1 amendments, online supplementary EGMs, ensuring matching invoice and IGST details, and correcting bank details in the EDI system to enable sanction of refunds.
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