IGST refund on exports requires matching GSTR 1 and Shipping Bill data and correct EGM and bank validations to proceed. Refunds of integrated tax on exported goods under Rule 96 depend on accurate matching of Shipping Bill and GSTR 1 data and on administrative filings: amend GSTR 1 where shipping bill numbers are incorrect, ensure invoice numbers and IGST amounts in GSTR 1 match Shipping Bills, file Gateway EGM online (and supplementary EGM where required), and validate bank account details with PFMS. For subsequent months exporters must complete Table 6A in GSTR 1 to enable refunds; ICEGATE data can be used for reconciliation.
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 matching GSTR 1 and Shipping Bill data and correct EGM and bank validations to proceed.
Refunds of integrated tax on exported goods under Rule 96 depend on accurate matching of Shipping Bill and GSTR 1 data and on administrative filings: amend GSTR 1 where shipping bill numbers are incorrect, ensure invoice numbers and IGST amounts in GSTR 1 match Shipping Bills, file Gateway EGM online (and supplementary EGM where required), and validate bank account details with PFMS. For subsequent months exporters must complete Table 6A in GSTR 1 to enable refunds; ICEGATE data can be used for reconciliation.
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