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.

[YAGAY andSUN]

The issue pertains to the non-sanction of IGST refund on account of a mismatch between the date of the tax invoice reported in GSTR-1 and the Customs Invoice Date as per the Shipping Bill, in respect of exports made with payment of tax. The refund has remained pending since June 2022, and the statutory time limit for amendment in GSTR-1 under Rule 59(5) of the CGST Rules, 2017 has since lapsed.

In such cases, where the mismatch renders the Shipping Bill data unavailable for transmission from GSTN to Customs for refund processing, and where rectification through the GST portal is no longer feasible due to the expiry of the permissible amendment window, recourse must be taken through the jurisdictional Customs authority under the mechanism provided in Circular No. 12/2018-Customs dated 29.05.2018 and the procedural framework of the ICEGATE system.

The exporter is advised to submit a formal representation to the jurisdictional Customs Refund Officer, enclosing copies of the relevant Shipping Bills, GSTR-1 and GSTR-3B returns evidencing payment of IGST, along with a detailed explanation of the mismatch. A request must be made for revalidation of the Shipping Bill and manual intervention for enabling refund sanction. The application must also include supporting documents such as the invoice, self-declaration of no duplicate claim, cancelled cheque, and any other documents required under Rule 96 of the CGST Rules, 2017.

Simultaneously, it is advisable to raise a grievance on the GST portal under the “Refund related” category and also on the ICEGATE portal, citing the specific nature of the mismatch and requesting facilitation of refund processing. If no resolution is received within a reasonable time, the exporter may consider invoking remedies under the Right to Information Act, 2005, or initiating appropriate proceedings before the High Court under Article 226 of the Constitution for enforcement of the statutory right to refund.

***

[YAGAY andSUN]

To

The Deputy/Assistant Commissioner,

(Customs Division / GST Refund Cell),

[Office Address]

[City, State, PIN Code]

Subject: Request for Revalidation and IGST Refund – Export with Payment of Tax – Mismatch in Invoice Date (GSTR-1 vs. Shipping Bill)

Respected Sir/Madam,

We, M/s [Exporter Name], holding GSTIN [] and IEC No. [], are engaged in export of goods on payment of IGST under Section 16(3)(b) of the IGST Act, 2017.

We submit that the IGST refund against certain Shipping Bills has remained pending due to mismatch in invoice date between data reported in GSTR-1 and that declared in the Shipping Bill. Since the statutory time limit under Rule 59(5) for amending GSTR-1 has lapsed, we are unable to rectify the said discrepancy on the GST portal.

The particulars of the affected transactions are given below:

Shipping Bill No.	Date	Invoice No.	Invoice Date (SB)	Invoice Date (GSTR-1)	IGST Amount	Port Code
[Insert details]

We hereby request your kind intervention to:

1. Revalidate the said Shipping Bill(s) in the Customs EDI system; and
2. Facilitate processing of IGST refund, as per Circular No. 12/2018-Customs dated 29.05.2018.

We enclose the following documents in support:

• Copies of Shipping Bills
• GSTR-1 and GSTR-3B for the relevant period
• Export Tax Invoice(s)
• EGM details / proof of export
• Cancelled cheque
• Self-declaration (no double claim)
• LUT/Bond copy (if applicable)
• IEC and PAN copies

We affirm that the IGST was duly paid and exports were completed in accordance with applicable provisions. You are requested to kindly process the refund at the earliest.

Thanking you,

Yours faithfully,

For M/s [Exporter Name]

(Authorised Signatory)

Name:

Designation:

Mobile:

Email:

Date:

Place:

[JIGNESH SITAPARA]

Thanks Sir,

Your drafting is really very good. 

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.