IGST refund process: exporters must reconcile GSTR 1, shipping bills and EGMs and validate bank details to obtain refunds. Refund of IGST under Rule 96 depends on matching GST returns and customs records; July delays arose from incorrect shipping bill entries in GSTR 1, invoice/IGST mismatches, missing or non online EGMs, and unvalidated bank accounts. Remedies include amending GSTR 1 in Table 9A, ensuring identical invoice and IGST details in GSTR 1 and shipping bills, filing supplementary EGMs online, and correcting bank details in the EDI system for PFMS validation.
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IGST refund process: exporters must reconcile GSTR 1, shipping bills and EGMs and validate bank details to obtain refunds.
Refund of IGST under Rule 96 depends on matching GST returns and customs records; July delays arose from incorrect shipping bill entries in GSTR 1, invoice/IGST mismatches, missing or non online EGMs, and unvalidated bank accounts. Remedies include amending GSTR 1 in Table 9A, ensuring identical invoice and IGST details in GSTR 1 and shipping bills, filing supplementary EGMs online, and correcting bank details in the EDI system for PFMS validation.
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