IGST refund on export: exporters must rectify EGM, GSTIN and invoice errors to claim refund. IGST refund on export under Rule 96 depends on correct migration of Shipping Bills to the final IGST Scroll; EGM/Stuffing errors (SB002/SB006), GSTIN mismatches (SB003), invalid invoice numbers (SB005) and Shipping Bill detail errors (SB001) block refund processing. Exporters must ensure correct EGM filing by Shipping Lines, submit self certified GSTR 1/Table 6A, GSTR 3B and a concordance table, use the Revised Refund Request for differential claims, and provide reconciliation details to the IGST Refund Cell (Port).
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 export: exporters must rectify EGM, GSTIN and invoice errors to claim refund.
IGST refund on export under Rule 96 depends on correct migration of Shipping Bills to the final IGST Scroll; EGM/Stuffing errors (SB002/SB006), GSTIN mismatches (SB003), invalid invoice numbers (SB005) and Shipping Bill detail errors (SB001) block refund processing. Exporters must ensure correct EGM filing by Shipping Lines, submit self certified GSTR 1/Table 6A, GSTR 3B and a concordance table, use the Revised Refund Request for differential claims, and provide reconciliation details to the IGST Refund Cell (Port).
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