IGST refunds: exporters must correct GSTR1, file required tables and ensure EGM and bank validation to obtain refunds Refunds of IGST under Rule 96 require matching export documentation: exporters must amend GSTR 1 (use Table 9A) where shipping bill numbers are incorrect, ensure invoice numbers and IGST amounts in GSTR 1 match shipping bills, file Gateway or supplementary EGM online for ICDs and ports so the 'exported out of India' condition is met, and correct bank account details in the EDI system to obtain PFMS validation. For August exports, exporters must populate Table 6A for Zero Rated Supplies to enable refund sanctioning.
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Provisions expressly mentioned in the judgment/order text.
IGST refunds: exporters must correct GSTR1, file required tables and ensure EGM and bank validation to obtain refunds
Refunds of IGST under Rule 96 require matching export documentation: exporters must amend GSTR 1 (use Table 9A) where shipping bill numbers are incorrect, ensure invoice numbers and IGST amounts in GSTR 1 match shipping bills, file Gateway or supplementary EGM online for ICDs and ports so the 'exported out of India' condition is met, and correct bank account details in the EDI system to obtain PFMS validation. For August exports, exporters must populate Table 6A for Zero Rated Supplies to enable refund sanctioning.
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