https://www.taxtmi.com/circulars?id=60265 Refund of IGST on exported goods is triggered when the shipping bill is deemed an application after filing a valid export general manifest and a valid return in Form GSTR 3 or GSTR 3B; the Customs system processes the claim and credits IGST electronically to the exporter's bank account registered with Customs, with payments routed through PFMS. Exporters must ensure matching of Table 6A details in GSTR 1 with customs records, validate bank account details in ICES/PFMS, and note that refunds may be withheld on request of the jurisdictional tax authority or if exports violate customs law. en-us Sat, 13 Oct 2018 00:00:00 +0530 Wed, 20 Mar 2019 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60265 Refund of IGST on exported goods is triggered when the shipping bill is deemed an application after filing a valid export general manifest and a valid return in Form GSTR 3 or GSTR 3B; the Customs system processes the claim and credits IGST electronically to the exporter's bank account registered with Customs, with payments routed through PFMS. Exporters must ensure matching of Table 6A details in GSTR 1 with customs records, validate bank account details in ICES/PFMS, and note that refunds may be withheld on request of the jurisdictional tax authority or if exports violate customs law. Circulars Customs Sat, 13 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60265