https://www.taxtmi.com/manuals?id=2173 The shipping bill is deemed an application for IGST refund once the EGM and a valid GST return are filed; ICES electronically matches shipping bill invoice-level data with GSTN returns to process refunds. Exporters must accurately report export details in GSTR-1 and GSTR-3B and reconcile IGST amounts. Where GSTN transmission is missing or discrepancies exist, interim sanction procedures require CA certificates, proof of payment for shortfalls, undertakings, and post-refund audit; risk-based verification may suspend refunds and mandate 100% examination and GST verification. en-us Sun, 05 Mar 2023 12:54:00 +0530 Thu, 20 Apr 2023 17:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2173 The shipping bill is deemed an application for IGST refund once the EGM and a valid GST return are filed; ICES electronically matches shipping bill invoice-level data with GSTN returns to process refunds. Exporters must accurately report export details in GSTR-1 and GSTR-3B and reconcile IGST amounts. Where GSTN transmission is missing or discrepancies exist, interim sanction procedures require CA certificates, proof of payment for shortfalls, undertakings, and post-refund audit; risk-based verification may suspend refunds and mandate 100% examination and GST verification. Manuals Customs Sun, 05 Mar 2023 12:54:00 +0530 https://www.taxtmi.com/manuals?id=2173