IGST refund on exports: exporters must file the specified table in GSTR1 and verify shipping bills to enable sanction. Exporters must populate the designated table in GSTR 1 to declare zero rated supplies so refunds of IGST on exported goods can be sanctioned; GSTN has provided a utility for this filing and exporters should reconcile shipping bill data via ICEGATE to avoid filing errors that previously hindered disbursal.
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Provisions expressly mentioned in the judgment/order text.
IGST refund on exports: exporters must file the specified table in GSTR1 and verify shipping bills to enable sanction.
Exporters must populate the designated table in GSTR 1 to declare zero rated supplies so refunds of IGST on exported goods can be sanctioned; GSTN has provided a utility for this filing and exporters should reconcile shipping bill data via ICEGATE to avoid filing errors that previously hindered disbursal.
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