Answer

1. F

   Facts

   Refund status for IGST on exports is tracked on ICEGATE and in the GST portal's Track Status of Invoice Data. Errors in matching show as codes like SB002 or SB005.

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
   • Customs IGST refund validation error codesSB000 validated; SB001 invalid shipping bill details; SB002 EGM not filed; SB003 GSTIN mismatch; SB004 duplicate record; SB005 invoice mismatch; SB006 gateway EGM not available
3. A

   Analysis

   First check on the GST portal whether your Table 6A data was transmitted to ICEGATE. Then check on ICEGATE whether the shipping bill shows a response code. SB000 means it is validated and the refund should move. Any other code tells you what to fix.

4. C

   Conclusion

   1. 1On gst.gov.in, use Services, Refunds, Track status of invoice data to be shared with ICEGATE.
   2. 2Log into ICEGATE and check the IGST refund status of the shipping bill.
   3. 3Note the error code if any.
   4. 4Fix the cause or contact the port's refund cell.

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