IGST refund validation: mismatched GSTR 1/GSTR 3B filings delay refunds; correct returns or seek officer verification. IGST refunds are held up where GSTN does not transmit data to Customs EDI due to incorrect or insufficient exporter filings; validation compares IGST in Table 6A of GSTR 1 with Table 3.1(b) of GSTR 3B and mismatches from Cess misdeclaration or misclassification of exports prevent transmission. Where automatic reconciliation fails, GST officers and Customs will scrutinize returns, exporters must submit written explanations or CA certificates as needed, and a one time officer interface refund will address shipping bills wrongly showing IGST as not applicable, with refunds credited to the PFMS registered bank account.
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 refunds are held up where GSTN does not transmit data to Customs EDI due to incorrect or insufficient exporter filings; validation compares IGST in Table 6A of GSTR 1 with Table 3.1(b) of GSTR 3B and mismatches from Cess misdeclaration or misclassification of exports prevent transmission. Where automatic reconciliation fails, GST officers and Customs will scrutinize returns, exporters must submit written explanations or CA certificates as needed, and a one time officer interface refund will address shipping bills wrongly showing IGST as not applicable, with refunds credited to the PFMS registered bank account.
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