IGST refund compliance requires matching GSTR 1, shipping bill and EGM records and filing Table 6A to enable export refunds. Refunds of IGST on exports require accurate matching of shipping bill and GSTR 1 data; incorrect shipping bill numbers in GSTR 1 must be amended in the amendment table so claims can be processed. Export General Manifest (EGM) must be filed online, with supplementary EGMs lodged where necessary to satisfy the exported out of India condition. Exporters must correct PFMS invalidated bank details in the ICES EDI system. For subsequent exports, exporters must populate Table 6A for zero rated supplies and merchant exporters must provide supplier GSTIN and invoice details in shipping bills to claim concessional treatment.
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 compliance requires matching GSTR 1, shipping bill and EGM records and filing Table 6A to enable export refunds.
Refunds of IGST on exports require accurate matching of shipping bill and GSTR 1 data; incorrect shipping bill numbers in GSTR 1 must be amended in the amendment table so claims can be processed. Export General Manifest (EGM) must be filed online, with supplementary EGMs lodged where necessary to satisfy the exported out of India condition. Exporters must correct PFMS invalidated bank details in the ICES EDI system. For subsequent exports, exporters must populate Table 6A for zero rated supplies and merchant exporters must provide supplier GSTIN and invoice details in shipping bills to claim concessional treatment.
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