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

Exporter Seeks IGST Refund for Cumin Seeds; Importance of Proper Filing Under Rule 96(1) Highlighted An exporter inquired about claiming an IGST refund for cumin seeds exported to Bangladesh via the Mahadipur border, a non-EDI port. They filed a manual shipping bill but have not received the refund. A respondent advised that the refund is processed by the port of export and emphasized the importance of correctly filing GSTR-1 and GSTR-3B. Another respondent agreed and added that under Rule 96(1) of the CGST Rules, 2017, the shipping bill serves as an application for the refund, which must be accompanied by an export manifest or report, and invoices should be transmitted electronically.