GST
When refund data is sent to customs
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Facts
The GST system sends Table 6A data to ICEGATE after both GSTR-1 and GSTR-3B for the period are filed. Refund processing starts only after that.
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
Analysis
Delaying GSTR-3B delays the refund. If you export in March, file GSTR-1 by 11 April and GSTR-3B by 20 April to get the data moving. Late filing or IGST shortfall holds it.
Conclusion
- File GSTR-1 promptly after the export month.
- File GSTR-3B with IGST paid.
- Check transmission status on the portal.
- Follow up on ICEGATE.
A Savvy can do this for you
Refund of IGST paid on export of goods via shipping bill
₹4,999
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