Answer

1. F

   Facts

   When all data matches, the customs system processes the refund quickly, usually within days of GSTR-3B. Delays come from errors or verification. Sec 56 provides interest for refunds delayed beyond 60 days from the application.

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
   • Sec 56, CGST Act 2017Interest at 6 percent on refunds delayed beyond 60 days from the application
3. A

   Analysis

   If your shipping bill was in March and GSTR-3B filed on 20 April, a matched case may see credit in late April or May. If months pass without errors shown, write to the port's refund cell. Interest under Sec 56 is a point to raise for long delays.

4. C

   Conclusion

   1. 1Check status after filing GSTR-3B.
   2. 2Fix any error code.
   3. 3Write to the refund cell for unexplained delays.
   4. 4Claim interest for long delays.

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