Answer

GST

Conditions for automatic IGST export refund

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  1. Facts

    Three things must align: the EGM is filed by the shipping line or carrier, GSTR-1 Table 6A carries the correct shipping bill details, and GSTR-3B shows the IGST paid. The bank account must be validated with customs.

  2. Provisions and law

    • Rule 96, CGST Rules 2017Shipping bill is deemed a refund application for IGST paid on exported goods once the EGM and a valid GSTR-3B are filed
    • Rule 96(2), CGST Rules 2017Invoice details in GSTR-1 Table 6A are sent to the customs system (ICEGATE) for matching

  3. Analysis

    A miss in any one stops the refund. Common gaps are a typing error in the invoice number, filing GSTR-3B with IGST under the wrong table, or the carrier not filing EGM. Check each before chasing customs.

  4. Conclusion

    1. Confirm EGM status for the shipping bill on ICEGATE.
    2. Match invoice number, date, value and GSTIN in Table 6A with the shipping bill.
    3. Confirm IGST paid in GSTR-3B for the month.
    4. Confirm the bank account is registered with customs.

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