IGST refund on exports requires correct EGM and matched GSTR 1 filings; bank account PFMS validation is essential. Refunds of IGST on exports under Rule 96 require timely and correct filing of the Export General Manifest and accurate Table 6A entries in GSTR 1 to match customs shipping bill data, together with filing a valid return in Form GSTR 3 or GSTR 3B. Refunds will be credited to the bank account registered with Customs (even if different from the GST registration account) and require PFMS validation; exporters should align bank details between Customs and GST and avoid frequent changes. Refunds are liable to be withheld where exports contravene the Customs Act, 1962.
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 on exports requires correct EGM and matched GSTR 1 filings; bank account PFMS validation is essential.
Refunds of IGST on exports under Rule 96 require timely and correct filing of the Export General Manifest and accurate Table 6A entries in GSTR 1 to match customs shipping bill data, together with filing a valid return in Form GSTR 3 or GSTR 3B. Refunds will be credited to the bank account registered with Customs (even if different from the GST registration account) and require PFMS validation; exporters should align bank details between Customs and GST and avoid frequent changes. Refunds are liable to be withheld where exports contravene the Customs Act, 1962.
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