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Rule 96 of the CGST Rules provides that the Refund of IGST paid on export of goods shall be disbursed by the Custom Authorities instead of the GST Department.

A facility has been made available on the GST dashboard of the taxpayers to track status of transmission of Invoice date from the GST Portal to ICEGATE system of customs.

It is important to note that the GST system WILL NOT transmit the eligible invoices to ICEGATE portal, until the sum paid as IGST under Table 3.1(b) of GSTR-3B >= IGST on Invoices declared under Table 6A of GSTR1. Once the data is validated the mere filing of Shipping Bill at the Customs is deemed as an application for refund. NO OTHER REFUND APPLICATION IS REQUIRED.

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