IGST refund on exports - shipping bill deemed refund application once EGM filed and a valid GSTR return submitted. Refund under Rule 96 is triggered when the shipping bill is accompanied by a correctly filed Export General Manifest and a valid GSTR-3 or GSTR-3B return; customs will electronically match Table 6A GSTR-I export details with shipping bill data, process eligible IGST claims, and credit refunds to the bank account registered with Customs after PFMS validation, while refunds will be withheld where withholding requests are received or exports violate the Customs Act.
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 - shipping bill deemed refund application once EGM filed and a valid GSTR return submitted.
Refund under Rule 96 is triggered when the shipping bill is accompanied by a correctly filed Export General Manifest and a valid GSTR-3 or GSTR-3B return; customs will electronically match Table 6A GSTR-I export details with shipping bill data, process eligible IGST claims, and credit refunds to the bank account registered with Customs after PFMS validation, while refunds will be withheld where withholding requests are received or exports violate the Customs Act.
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