IGST Refund pending since June 2022

[JIGNESH SITAPARA]

Dear Experts,

My client has been pending IGST refund (export with payment of tax) since June 2022 for mismatch Custom Invoice Date at the time filed GSTR-1. Now after 6 months amendment not possible in GST portal. Now what to do in such case ? Please help me.

AI Summary

IGST export refund stuck since June 2022 due to invoice date mismatch between GSTR-1 and Shipping Bill under Rule 59(5) A client's IGST refund for exports with payment of tax has been pending since June 2022 due to a mismatch between the invoice date reported in GSTR-1 and the Customs Invoice Date in the Shipping Bill. The statutory amendment period under Rule 59(5) of CGST Rules 2017 has expired, preventing correction through the GST portal. The expert advised approaching the jurisdictional Customs Refund Officer with a formal representation requesting Shipping Bill revalidation and manual intervention, citing Circular No. 12/2018-Customs. Required documents include Shipping Bills, GSTR-1 and GSTR-3B returns, invoices, self-declaration of no duplicate claim, and cancelled cheque. Alternative remedies include raising grievances on GST and ICEGATE portals, RTI applications, or High Court proceedings under Article 226 for enforcement of statutory refund rights.