GST Refund Scroll Status explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
If you export goods on payment of IGST, the word you will see on the Customs side is not "sanctioned" but "scroll". A scroll is the batch payment list the Customs officer generates for eligible IGST refunds and sends electronically to PFMS for payment. So your scroll status tells you whether your shipping bill has cleared all checks and is in the payment queue.
Under Rule 96, the shipping bill is the refund application. Once the export manifest is filed, your GSTR-3B is filed and GSTR-1 Table 6A matches the shipping bill, the Customs system validates the record and the proper officer generates a payment scroll, which goes to PFMS for credit to the bank account registered with Customs. No scroll means a validation error (SB001–SB006) or a withholding under Rule 96(4). A scroll kept in abeyance means the exporter has been flagged for verification on risk parameters.
Where the scroll sits in the IGST export refund
The IGST route has no RFD-01 and no GST officer at the start. The chain is:
- Shipping bill filed and goods exported; the carrier files the export manifest (EGM).
- You file GSTR-1 with the export invoice in Table 6A (with port code, shipping bill number and date) and GSTR-3B showing the IGST paid on zero-rated supplies.
- GSTN transmits the invoice data to the Customs system (ICES) once GSTR-3B is filed.
- ICES matches it with the shipping bill at invoice level and returns a response code.
- If validated, the refund becomes eligible and the proper officer generates a payment scroll.
- The scroll goes electronically to PFMS, which pays your Customs-registered bank account.
The handbook notes that proper officers were designated in each Commissionerate to generate these scrolls from 10.10.2017, in the same manner as RoSL scrolls, with electronic verification by a centrally appointed DDO. For the full exporter's checklist behind step 2, our IGST refund on exports with payment page walks through the documents, and the GST refund hub compares this route with the LUT route.
What the different scroll situations mean
| What you see | What it means | Your next move |
|---|---|---|
| Scroll generated | Record validated, refund included in a payment batch | Watch for bank credit; check PFMS validation of the Customs bank account |
| Response code SB000 but no scroll yet | Validated, waiting for the officer's scroll run | Allow the normal batch cycle; follow up if it drags |
| SB001–SB006 error | Data mismatch or manifest issue; scroll cannot be generated | Fix the specific error (table below) |
| Scroll in abeyance / withheld | Exporter flagged for verification or a GST withholding request | Submit verification details to jurisdictional CGST |
| Scroll generated, no credit | Payment stuck at PFMS, usually bank validation | Correct the account in the Customs system |
Why a scroll is not generated: the response codes
The handbook lists the codes returned when GSTN data is matched with the shipping bill:
| Code | Meaning | Typical fix |
|---|---|---|
| SB000 | Successfully validated | None; await scroll |
| SB001 | Invalid SB details | Correct port code, SB number or date via Table 9A in a later GSTR-1 |
| SB002 | EGM not filed | Carrier or shipping line must file the EGM |
| SB003 | GSTIN mismatch | GSTIN on the shipping bill differs from the one filing GSTR-1 |
| SB004 | Record already received and validated | Duplicate transmission; no action on the original |
| SB005 | Invalid invoice number | Align the invoice number in GSTR-1 with the shipping bill |
| SB006 | Gateway EGM not available | Local and gateway EGM not integrated; carrier and Customs must fix |
A separate block happens before any code is returned: if IGST shown in GSTR-3B Table 3.1(b) is less than the IGST in GSTR-1 Table 6A, GSTN does not transmit the record to Customs at all. Under the Rule 96(1) proviso, where there is a mismatch between the shipping bill and GSTR-1 (or GSTR-1A), the application is treated as filed only on the date you rectify it. Every week spent on a mismatch is a week added to your wait. Our deeper guides cover SB005 invoice mismatch and the full error code list.
"Scroll in abeyance": the risky-exporter route
Rule 96(4) lists three situations where the IGST refund is withheld:
- (a) the jurisdictional GST Commissioner asks for it to be withheld under s.54(10) or (11);
- (b) Customs finds the goods were exported in violation of the Customs Act; or
- (c) the Board, on data analysis and risk parameters, considers verification of the exporter's credentials, including the ITC availed, essential before the refund is paid.
Under clause (c), the handbook describes how refund scrolls are kept in abeyance until the field verification report comes in. The procedure reproduced there asks the exporter to submit details in the prescribed annexure format to the jurisdictional CGST office; verification is to be completed within 14 working days of that submission, after which the exporter may write to the jurisdictional Chief Commissioner, who is to get it done within the next 7 working days. If the refund remains pending beyond a month, the handbook notes the exporter may register a grievance at www.cbic.gov.in/issue with GSTIN, IEC, shipping bill number and port.
Where a claim is withheld under clause (a) or (c), Rule 96(5A) moves it to the GST officer as a system-generated RFD-01, deemed filed on the date of transmission, and you receive an intimation on the common portal. From then on, the refund follows the RFD-01 path, with its RFD-02, RFD-08 and RFD-06 stages. Read IGST refund withheld: risky exporter verification for the reply strategy.
Scroll generated but no money: the PFMS step
IGST refunds are credited to the account registered with Customs, even if it differs from the account in your GST registration. PFMS must validate that account, and the handbook notes that the validation status is available in ICES. If PFMS has invalidated the account, correct the details in the Customs system. The handbook also advises exporters not to change bank accounts frequently, because every change triggers a fresh validation.
Illustration: how a small error delays a scroll
Illustration: An exporter ships goods on 5 May with IGST of ₹3,60,000. GSTR-1 for May reports invoice "EXP/25" while the shipping bill shows "EXP-25". ICES returns SB005 and no scroll is generated. The exporter amends the invoice number in Table 9A of the July GSTR-1, filed on 11 August. The claim is deemed filed only on the rectification date. So a punctuation difference cost roughly three months.
Need help with a scroll that will not move?
If ICES keeps showing an SB error, or your scrolls are in abeyance pending verification, the fix usually needs GSTR-1 amendments, carrier coordination and a clean verification file for the CGST office. We handle that end to end. See IGST export refund support, and our broader GST refund for exporters service.
Key takeaways
- A scroll is the payment batch Customs sends to PFMS; "scroll generated" means your IGST refund is in the payment queue.
- No scroll usually means an SB error code or a 3B-vs-GSTR-1 shortfall that stopped transmission.
- A mismatch pushes the deemed filing date to the date of rectification (Rule 96(1) proviso).
- "Abeyance" means risk-based verification under Rule 96(4)(c); file the verification details promptly.
- Payment goes to the bank account registered with Customs, which PFMS must validate.
Read next
- IGST refund status on ICEGATE
- Rule 96: shipping bill as refund application
- Refund of IGST paid on exports: shipping bill route
- GST refund status check online with ARN
Disclaimer: Positions stated as on 30 September 2026, based on the CGST Act and Rules as amended, the Finance Act 2026, and the ICAI Handbook on Refunds under GST (January 2026). Verify current notifications before filing.