Refund of IGST on export of Goods

[Archna Gupta]

Dear Sir

I have query regarding refund of IGST on export of goods on the payment of IGST.

1. Do we need to file any application online or offline and any supporting documents online/ offline for refund of IGST?

2.If there are any other formalities for getting refund please let me know.

3. Is govenment issuing refund of IGST to exporters within time prescribed in Act.

4. Can we file table-9 of GSTR-1 for the same invoices more than once. In other words can we amend the same invoice details in GSTR-1 more than once.

Please guide.

Regards

AI Summary

IGST refund on exports requires precise GSTR-1 and GSTR-3B reconciliation and customs validation for payment.
IGST refund on exports requires correct filing of GSTR-1 and GSTR-3B with matching invoice and shipping bill details, timely EGM filing, separate reporting of export amounts, ICEGATE validation confirming matches, and bank AD code/PFMS validation. Customs processes the refund on receipt of validated data and generation of a payment scroll; no separate refund application is required. Corrections to filed export invoices must be made in subsequent GSTR amendments (table 9A) and export invoices must be uniquely numbered.