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How to Claim IGST Refund for Exports from Lucknow: A Step-by-Step Guide

Navigating the process of claiming IGST refunds for exports can be a daunting task, especially for those based in Lucknow. This article aims to simplify the procedure outlined in the IGST Refund Module Guide by the Directorate General of Systems, CBIC.

What is IGST Refund on Exports?

The Integrated Goods and Services Tax (IGST) refund is the amount paid as IGST on goods exported out of India. According to Rule 96 of the CGST Rules 2017, the shipping bill filed by an exporter is considered an application for a refund once the export general manifest (EGM) and valid return in Form GSTR-3 or GSTR-3B have been filed.

Steps to Claim IGST Refund

Check IGST Claimed Status Report

• Verify the status of IGST payment and scroll details in the NewMIS (export-based reports).
• Ensure the IGST amount claimed is greater than zero.

Check PFMS Status

• Validate the IEC in the IEC wise PFMS Invalidated A/Cs report.
• Ensure the scroll amount is greater than zero.

Generate Temporary Scroll

• Refer to the specific guidelines in the IGST Refund Module.
• If the shipping bill (SB) is marked for PFMS Account Validation, proceed to generate the final scroll.

Verify Scroll Generation

• Confirm that the scroll has been generated and that the generation date is not blank.

GSTN Integration Status Report

• Check the GSTN Integration Status Report for any errors and correct them as necessary.

Common Errors and Solutions

• SB001 (Invalid Shipping Bill Number): Rectify by amending the GSTR-1 form.
• SB002 (EGM not filed): Contact the shipping line to file the EGM.
• SB003 (GSTIN mismatch): Adjust GSTR-1 using amendment Form 9A.
• SB005 (Invalid Invoice Number): Correct any typographical errors or inconsistencies between invoices.
• SB006 (Gateway EGM not available): Ensure the Gateway EGM is filed electronically at the gateway port.

Dealing with Non-Transmission of Returns Data

Ensure that:

• Both GSTR1/6A and GSTR3B have been filed.
• Invoice details are correct.
• The cumulative IGST paid matches the declared amount in GSTR 3B.

Scroll Generation and PFMS Validation

• Generate a temporary IGST refund scroll through the authorized officer.
• Generate a final scroll, which will be automatically transmitted to PFMS.
• If issues arise, such as account validation failures, follow the rectification steps provided in the guide.

Exporter Responsibilities

• Check the GST validation status for shipping bills on the ICEGATE website.
• Ensure bank account details are validated by PFMS.
• Clear any suspensions or alerts on the IEC to avoid refund delays.

Annexure Insights

The guide includes detailed annexures on common errors and their rectification processes, providing specific steps for various scenarios such as container mismatches, incorrect shipping bill numbers, and more.