IGST refund for exporters depends on correct EGM filing, GST return reconciliation, and submission of prescribed supporting documents. IGST refunds require correct EGM filing so Shipping Bills migrate from the IGST Temporary Scroll to the final IGST Scroll; exporters with EGM errors (SB002/SB006), invalid invoice errors (SB005), GSTIN mismatches (SB003) or Shipping Bill detail errors (SB001) must coordinate with airlines, rectify GSTR I/GSTR 3B, submit GSTR 1/Table 6A and a concordance table, or file a Revised Refund Request (RRR) where applicable, and submit reconciliation details to the IGST Refund Cell for refund processing.
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 for exporters depends on correct EGM filing, GST return reconciliation, and submission of prescribed supporting documents.
IGST refunds require correct EGM filing so Shipping Bills migrate from the IGST Temporary Scroll to the final IGST Scroll; exporters with EGM errors (SB002/SB006), invalid invoice errors (SB005), GSTIN mismatches (SB003) or Shipping Bill detail errors (SB001) must coordinate with airlines, rectify GSTR I/GSTR 3B, submit GSTR 1/Table 6A and a concordance table, or file a Revised Refund Request (RRR) where applicable, and submit reconciliation details to the IGST Refund Cell for refund processing.
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