IGST refund procedures clarified: exporters must align GSTR 1, shipping bills and EGMs to secure timely refund processing. Refunds of IGST under Rule 96 require precise alignment of GST returns and Customs records: amend GSTR 1 to correct shipping bill numbers, reconcile invoice numbers and IGST amounts between GSTR 1 and shipping bills, ensure Gateway EGM is filed online (including supplementary EGMs where required) to satisfy the exported out of India condition, and validate bank account details in ICES to enable PFMS payment. Exporters must declare zero rated supplies in Table 6A for refund sanction and follow specified documentation steps for merchant exporter concessional supplies.
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Provisions expressly mentioned in the judgment/order text.
IGST refund procedures clarified: exporters must align GSTR 1, shipping bills and EGMs to secure timely refund processing.
Refunds of IGST under Rule 96 require precise alignment of GST returns and Customs records: amend GSTR 1 to correct shipping bill numbers, reconcile invoice numbers and IGST amounts between GSTR 1 and shipping bills, ensure Gateway EGM is filed online (including supplementary EGMs where required) to satisfy the exported out of India condition, and validate bank account details in ICES to enable PFMS payment. Exporters must declare zero rated supplies in Table 6A for refund sanction and follow specified documentation steps for merchant exporter concessional supplies.
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