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 refund revalidation: seek Customs revalidation and manual intervention when the return amendment window has lapsed.
Where an IGST refund is blocked by a mismatch between invoice date in GSTR 1 and the Shipping Bill and the GSTR 1 amendment window has lapsed, the exporter must seek administrative relief from the jurisdictional Customs Refund Officer for revalidation of the Shipping Bill and manual intervention in the Customs EDI/ICEGATE system. The application should enclose Shipping Bills, GSTR 1 and GSTR 3B, export invoices, proof of export, cancelled cheque, self declaration of no duplicate claim, LUT/bond and identification documents; simultaneous grievance filings on the GST portal and ICEGATE are recommended, with judicial or information access remedies as last resorts.