https://www.taxtmi.com/forum/issue?id=113130 Exporters may use LUT for some shipments and pay IGST for others in the same tax period and may switch methods across periods; IGST refunds are available only after payment and filing of returns. IGST refund sanction requires filing GSTR 3B, completing Table 6A of GSTR 1, and matching Shipping Bill entries on Customs EDI; errors in these filings delay or reject refunds. Unutilized Input Tax Credit refunds require FORM GST RFD 01A on the portal, debit from the Electronic Credit Ledger, generation of ARN, and submission of supporting documents to the jurisdictional officer. en-us Fri, 01 Dec 2017 10:12:37 +0530 Thu, 23 Jan 2025 15:55:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113130 Exporters may use LUT for some shipments and pay IGST for others in the same tax period and may switch methods across periods; IGST refunds are available only after payment and filing of returns. IGST refund sanction requires filing GSTR 3B, completing Table 6A of GSTR 1, and matching Shipping Bill entries on Customs EDI; errors in these filings delay or reject refunds. Unutilized Input Tax Credit refunds require FORM GST RFD 01A on the portal, debit from the Electronic Credit Ledger, generation of ARN, and submission of supporting documents to the jurisdictional officer. Discussion-Forum GST Fri, 01 Dec 2017 10:12:37 +0530 https://www.taxtmi.com/forum/issue?id=113130