IGST refund procedure requires valid EGM, matching GSTR details and validated bank account for electronic credit to exporter. Refunds of IGST on exported goods are processed when a correct EGM and a valid GSTR-3 or GSTR-3B are filed; Customs matches Table 6A GSTR I details with shipping bills, processes claims electronically, and credits validated bank accounts via PFMS, using the account on Customs records if necessary. Refunds are withheld upon requests from jurisdictional tax authorities or where exports breach Customs law, and separate guidance for manual shipping bills will follow.
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Provisions expressly mentioned in the judgment/order text.
IGST refund procedure requires valid EGM, matching GSTR details and validated bank account for electronic credit to exporter.
Refunds of IGST on exported goods are processed when a correct EGM and a valid GSTR-3 or GSTR-3B are filed; Customs matches Table 6A GSTR I details with shipping bills, processes claims electronically, and credits validated bank accounts via PFMS, using the account on Customs records if necessary. Refunds are withheld upon requests from jurisdictional tax authorities or where exports breach Customs law, and separate guidance for manual shipping bills will follow.
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