Claim a GST Refund 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.
For goods exported on payment of IGST, the shipping bill itself is the refund application under Rule 96 of the CGST Rules. Once the EGM is filed and your GSTR-1 (Table 6A) matches GSTR-3B on ICEGATE, IGST is refunded automatically to your registered bank account — no separate RFD-01 is needed.
Overview
Exports are "zero-rated" supplies. An exporter can either export on payment of IGST and claim the tax back, or export without payment under an LUT and claim unutilised ITC. This guide covers the first, "with payment of IGST" route, where the refund is largely automatic.
When It Is Required & Legal Basis
Section 16 of the IGST Act, 2017 makes exports zero-rated, and Section 54 of the CGST Act, 2017 with Rule 96 of the CGST Rules, 2017 governs the refund of IGST paid on export of goods. The shipping bill filed by the exporter is deemed to be an application for refund of the integrated tax paid.
Step-by-Step Process
- Pay IGST on the export invoice. Raise a tax invoice charging IGST and pay it through GSTR-3B.
- File the shipping bill. Ensure IEC, GSTIN, port code and invoice details on the shipping bill match the tax invoice.
- File GSTR-1 Table 6A. Report the export invoices with shipping bill number, date and port code.
- File GSTR-3B. Disclose the export turnover and IGST paid; total IGST paid must reconcile with GSTR-1.
- EGM filing by the carrier. The shipping line files the Export General Manifest confirming the goods have left India.
- Automatic credit. ICEGATE matches the data and credits IGST to the bank account linked to the IEC.
Forms, Attachments & Fees
| Document | Role |
|---|---|
| Shipping bill | Deemed refund application (Rule 96) |
| GSTR-1 Table 6A | Export invoice reporting |
| GSTR-3B | Payment of IGST on exports |
| EGM | Proof of export (filed by carrier) |
No government fee. The bank account must be validated with customs (ICEGATE) for the IEC.
Timeline & Due Dates
Once GSTR-1, GSTR-3B and the EGM are in place and matched, refunds are typically processed within a few weeks. The outer limit under Section 54 is two years from the relevant date, but delays are usually caused by data mismatches rather than the time limit.
Penalty for Delay / Non-compliance
There is no penalty as such, but incorrect or excess IGST refund claimed is recoverable with interest under Section 50. Persistent mismatches can flag the exporter as risky and route refunds to manual scrutiny by customs.
Practical Tips
- Match invoice value, GSTIN and port code exactly across the tax invoice, GSTR-1 and shipping bill.
- File GSTR-3B on time — a delayed 3B holds the entire IGST refund.
- Validate your IEC-linked bank account on ICEGATE; wrong bank details are a top rejection reason.
- For export of services with IGST paid, this route does not apply — file RFD-01 instead.