https://www.taxtmi.com/article/detailed?id=7901 Refund of integrated tax on exports requires the shipping bill to serve as the refund application and for exporters to have furnished valid GSTR-3/GSTR-3B returns; nonetheless, portal and Customs processing often withhold refunds where shipping bill or return errors (e.g., GSTIN mismatch SB003 or misallocated IGST entries) occur, and available guidance lacks practical steps when shipping bills cannot be amended post-declaration. Drawback claims are deducted from refund calculation and can render bills ineligible, while authorities frequently withhold refunds without issuing formal rejection orders, depriving exporters of appeal rights and creating procedural uncertainty. en-us Thu, 01 Mar 2018 10:22:56 +0530 Thu, 01 Mar 2018 10:34:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7901 Refund of integrated tax on exports requires the shipping bill to serve as the refund application and for exporters to have furnished valid GSTR-3/GSTR-3B returns; nonetheless, portal and Customs processing often withhold refunds where shipping bill or return errors (e.g., GSTIN mismatch SB003 or misallocated IGST entries) occur, and available guidance lacks practical steps when shipping bills cannot be amended post-declaration. Drawback claims are deducted from refund calculation and can render bills ineligible, while authorities frequently withhold refunds without issuing formal rejection orders, depriving exporters of appeal rights and creating procedural uncertainty. Articles Goods and Services Tax - GST Thu, 01 Mar 2018 10:22:56 +0530 https://www.taxtmi.com/article/detailed?id=7901