IGST refund validation: exporters must ensure matching GST returns and shipping bills to obtain refunds. Refunds of IGST on exports require that the shipping bill, the export general manifest (EGM) and a valid GST return be filed; the shipping bill is deemed an application under Rule 96. Customs' IGST refund module automatically matches GSTN return data with shipping bill data in ICES at invoice level; successful matches (SB000) permit inclusion in the refund scroll. Mismatches yield codes SB001-SB006 (invalid SB details, EGM not filed, GSTIN mismatch, duplicate record, invalid invoice number, gateway EGM unavailable) and must be remedied by amending GSTR 1 via Form 9A, having carriers file/correct EGMs, contacting GSTN helpdesk, or validating PFMS bank details.
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IGST refund validation: exporters must ensure matching GST returns and shipping bills to obtain refunds.
Refunds of IGST on exports require that the shipping bill, the export general manifest (EGM) and a valid GST return be filed; the shipping bill is deemed an application under Rule 96. Customs' IGST refund module automatically matches GSTN return data with shipping bill data in ICES at invoice level; successful matches (SB000) permit inclusion in the refund scroll. Mismatches yield codes SB001-SB006 (invalid SB details, EGM not filed, GSTIN mismatch, duplicate record, invalid invoice number, gateway EGM unavailable) and must be remedied by amending GSTR 1 via Form 9A, having carriers file/correct EGMs, contacting GSTN helpdesk, or validating PFMS bank details.
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