Answer

1. F

   Facts

   No separate refund form is needed. Under Rule 96, the shipping bill itself is treated as the refund application once the export general manifest (EGM) is filed and you file a valid GSTR-3B. The refund is credited to the bank account registered with customs.

2. P

   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
   • Sec 16(3), IGST Act 2017Zero-rated supply can be made on payment of IGST with refund of that tax
3. A

   Analysis

   The GST system sends your Table 6A invoice data to ICEGATE, where it is matched with the shipping bill and EGM. If everything matches, customs releases the refund, often within days. For a ₹20 lakh export with ₹3.6 lakh IGST, the refund comes only if both returns show that IGST and the shipping bill details match.

4. C

   Conclusion

   1. 1Raise the export invoice with IGST.
   2. 2Report it in GSTR-1 Table 6A with shipping bill number, date and port code.
   3. 3Pay the IGST in GSTR-3B Table 3.1(b).
   4. 4Track the refund status on ICEGATE.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.