IGST refund procedure requires accurate matching of GST returns and shipping bills to enable automated sanction. Refunds of IGST on exports depend on accurate reconciliation between filed GST returns and Customs shipping bills: exporters must file GSTR-3B, complete Table 6A of GSTR-1, and ensure Shipping Bill details match GSTN entries to enable automatic sanctioning; unutilized input tax credit refunds require FORM GST RFD-01A submission with ARN and documentary evidence to the jurisdictional officer.
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Provisions expressly mentioned in the judgment/order text.
IGST refund procedure requires accurate matching of GST returns and shipping bills to enable automated sanction.
Refunds of IGST on exports depend on accurate reconciliation between filed GST returns and Customs shipping bills: exporters must file GSTR-3B, complete Table 6A of GSTR-1, and ensure Shipping Bill details match GSTN entries to enable automatic sanctioning; unutilized input tax credit refunds require FORM GST RFD-01A submission with ARN and documentary evidence to the jurisdictional officer.
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