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    <title>Refund of IGST paid on export of. goods under Rule 96 of CGST Rules, 2017</title>
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    <description>Refunds of IGST on exports depend on accurate reconciliation between filed GST returns and Customs shipping bills: exporters must file GSTR-3B, complete Table 6A of GSTR-1, and ensure Shipping Bill details match GSTN entries to enable automatic sanctioning; unutilized input tax credit refunds require FORM GST RFD-01A submission with ARN and documentary evidence to the jurisdictional officer.</description>
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