Answer

1. F

   Facts

   Rule 96 needs the IGST to be actually paid in GSTR-3B. If GSTR-3B shows less IGST on exports than Table 6A, the data is not sent to customs or the refund is restricted.

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 39, CGST Act 2017GSTR-3B with payment of tax
3. A

   Analysis

   Pay the short IGST, for example in the next GSTR-3B or through DRC-03 with interest, so the totals align. The portal's validation of 6A vs 3B then releases the data. Keep a month-wise reconciliation of export IGST.

4. C

   Conclusion

   1. 1Compare Table 6A IGST and GSTR-3B Table 3.1(b) IGST.
   2. 2Pay the shortfall in the next 3B or DRC-03.
   3. 3Check that the data moves to ICEGATE.
   4. 4Track refund status.

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