What Is the IGST Refund Checklist?
An IGST refund checklist is a step-by-step guide that ensures you collect and file every required document, meet all deadlines, and follow the correct procedures to claim the refund of IGST paid on exports.
Why Use This IGST Refund Checklist?
- Zero-miss approach: You won’t overlook any document or deadline.
- Faster refunds: ICEGATE’s automated matching rewards accuracy with speedy disbursal
- Interest safeguards: Know when Section 56 interest kicks in after 60 days.
Pre-Export Compliance
- Choose LUT or IGST payment
- File LUT in Form RFD-11 to export without paying IGST.
- Or pay IGST via GSTR-3B and plan to claim that IGST back.
- Active GST registration
- Ensure your GSTIN is active and all returns are filed up to date.
- Pre-register bank details
- Map your refund bank account on the GST portal to avoid PFMS failures.
Document List
- Export Invoice(s):
- Show total value, IGST amount, HSN codes, GSTINs, buyer details
- Shipping Bill(s) / Bill of Export:
- File separate bills per shipment, quoting your invoice number and part-wise values
- Export General Manifest (EGM):
- Must be filed before or with your first shipping bill
- Returns:
- Valid GSTR-1 (Table 6A) and GSTR-3B/GSTR-3 for the export period
- Proof of Realisation:
- BRC or FIRC within 2 years of export
Filing Steps
- File Shipping Bill on ICEGATE quoting the IGST invoice
- Deemed application under Rule 96 once EGM and return are in place
- Automated processing in ICES with PFMS scroll generation
- Track refunds on ICEGATE/ICES and PFMS portal for “Ready” status
Tracking & Interest
- 60-day timeline: Customs must refund within 60 days of your shipping bill application
- Interest at 6% p.a.: Applied automatically from day 61 under Section 56
- Section 56 proviso: 9% interest if refund follows appellate orders
Common Pitfalls
- Incomplete LUT/bond: Missing or late LUT filing blocks zero-rated claims.
- EGM delays: No EGM = no deemed application
- Mismatch in returns vs. shipping bills: Triggers SB005/SB006 errors
- Late BRC/FIRC: Exceeds 2-year limit, refund held back.
- Unregistered bank account: PFMS scroll failures and payment delays.
Record Retention
- Maintain records (invoices, shipping bills, EGM, returns, BRC/FIRC) for 5 years
Ready to simplify your IGST refunds?
👉 Download our free IGST refund checklist template now and never miss a step!
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Harshaditya Kabra
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