Answer

1. F

   Facts

   Customs processes the refund by comparing the IGST in the shipping bill with the IGST paid in your returns. Where they differ, the lower amount is generally sanctioned.

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
3. A

   Analysis

   If the shipping bill shows ₹1.5 lakh IGST and GSTR-1 shows ₹1.8 lakh, expect ₹1.5 lakh. The balance needs a separate claim or correction. Keep values consistent at the documentation stage.

4. C

   Conclusion

   1. 1Compare IGST in the shipping bill and GSTR-1.
   2. 2Find which one is right.
   3. 3Correct the wrong document where possible.
   4. 4Ask the customs refund cell about the balance.

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