IGST refund procedures: exporters must reconcile GSTR 1, shipping bills and EGM details to enable prompt refund disbursal. The notice identifies data mismatches blocking IGST refunds under Rule 96-incorrect shipping bill numbers in GSTR 1, invoice/IGST amount discrepancies, missing or non matching EGMs, and invalid bank account details-and prescribes remedies: amend GSTR 1 via Table 9A for July corrections, ensure invoice and IGST figures match shipping bills, file or supplement Gateway EGM online, and validate bank accounts in EDI/PFMS so eligible refunds can be processed. Exporters must also file Table 6A in GSTR 1 for August zero rated supplies to enable refunds.
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IGST refund procedures: exporters must reconcile GSTR 1, shipping bills and EGM details to enable prompt refund disbursal.
The notice identifies data mismatches blocking IGST refunds under Rule 96-incorrect shipping bill numbers in GSTR 1, invoice/IGST amount discrepancies, missing or non matching EGMs, and invalid bank account details-and prescribes remedies: amend GSTR 1 via Table 9A for July corrections, ensure invoice and IGST figures match shipping bills, file or supplement Gateway EGM online, and validate bank accounts in EDI/PFMS so eligible refunds can be processed. Exporters must also file Table 6A in GSTR 1 for August zero rated supplies to enable refunds.
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