how to claim igst refund exported by road manual port(non edi) mahadipur border

[Dhaval Patel]

HELLO,

WE ARE EXPORTERS AND EXPORTED CUMIN SEEDS TO BANGLADESH VIA MAHADIPUR BORDER (NONEDI) PORT, MANUAL SHIPPING BILL FILED, STILL WE NOT RECEIVED IGST..

HOW CAN I GET IGST REFUND FROM MAHADIPUR BORDER

[Alkesh Jani]

Dear Querist,

The refund of the goods exported are processed by the port of export, therefore, you are required to file the GSTR-1 and GSTR-3B properly.

Thanks,

With Regards,

[KASTURI SETHI]

After in agreement with Sh.Alkesh Jani Ji, I further add that in terms of Rule 96(1) of CGST Rules, 2017 the shipping bill shall be deemed to be an application form for refund of IGST paid on the goods exported out of India. Shipping bill should be accompanied by an export manifest or an export report, GSTR-1, GSTR-3 B. Invoices are to be transmitted electronically.

AI Summary

IGST refund procedure: shipping bill serves as refund application and exporters must file required GST returns to claim refund. Refund of IGST on exports via a manual non EDI port is processed by the port of export. Exporters must file GSTR 1 and GSTR 3B, transmit invoices electronically, and present the shipping bill together with an export manifest or export report; the shipping bill serves as the application for refund and these documents are required to initiate and substantiate the refund claim.