IGST refund on exports: ensure GSTR 1, Shipping Bill and EGM data reconcile to secure refund processing. Refunds of integrated tax on exports under Rule 96 require strict reconciliation of GSTR 1/GSTR 3B data with Shipping Bills and Customs records; common obstacles include incorrect Shipping Bill numbers in GSTR 1, mismatched invoice numbers and IGST amounts, incomplete or non online EGM filings, and unvalidated bank account details. Remedies include amending GSTR 1 via designated tables, filing supplementary EGMs online, validating bank accounts in the EDI/PFMS system, and using ICEGATE to verify Shipping Bill data to enable refund sanctioning.
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: ensure GSTR 1, Shipping Bill and EGM data reconcile to secure refund processing.
Refunds of integrated tax on exports under Rule 96 require strict reconciliation of GSTR 1/GSTR 3B data with Shipping Bills and Customs records; common obstacles include incorrect Shipping Bill numbers in GSTR 1, mismatched invoice numbers and IGST amounts, incomplete or non online EGM filings, and unvalidated bank account details. Remedies include amending GSTR 1 via designated tables, filing supplementary EGMs online, validating bank accounts in the EDI/PFMS system, and using ICEGATE to verify Shipping Bill data to enable refund sanctioning.
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