Find
Three things must align: the EGM is filed by the shipping line or carrier, GSTR-1 Table 6A carries the correct shipping bill details, and GSTR-3B shows the IGST paid. The bank account must be validated with customs.
GST
Conditions for automatic IGST export refund
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Provisions
Rule 96, CGST Rules 2017; Rule 96(2), CGST Rules 2017
Analysis
A miss in any one stops the refund. Common gaps are a typing error in the invoice number, filing GSTR-3B with IGST under the wrong table, or the carrier not filing EGM. Check each before chasing customs.
Close
- Confirm EGM status for the shipping bill on ICEGATE.
- Match invoice number, date, value and GSTIN in Table 6A with the shipping bill.
- Confirm IGST paid in GSTR-3B for the month.
- Confirm the bank account is registered with customs.
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