IGST refund on exports: shipping bill treated as refund claim when EGM filed and valid GST return exists. The Shipping Bill is deemed an application for IGST refund once an Export General Manifest is filed and a valid GST return is on record; Customs will electronically credit the IGST to the exporter's bank account registered with Customs after PFMS validation. Exporters and carriers must file accurate EGMs, reconcile GSTR 1 zero rated supply details with Shipping Bills, file valid GST returns promptly, and ensure bank account details are aligned and validated to enable refund disbursal.
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 treated as refund claim when EGM filed and valid GST return exists.
The Shipping Bill is deemed an application for IGST refund once an Export General Manifest is filed and a valid GST return is on record; Customs will electronically credit the IGST to the exporter's bank account registered with Customs after PFMS validation. Exporters and carriers must file accurate EGMs, reconcile GSTR 1 zero rated supply details with Shipping Bills, file valid GST returns promptly, and ensure bank account details are aligned and validated to enable refund disbursal.
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