Export IGST Refund in Sahibganj

Local jurisdiction

Registrar (RoC)

RoC Ranchi — House No. 239, Road No. 4, Magistrate Colony, Doranda, Ranchi – 834002

Jurisdictional HC

Jharkhand High Court

GSTIN prefix

20 (Jharkhand)

Professional Tax

Jharkhand levies Professional Tax (max ₹2,500/year). Applicable to companies employing salaried staff.

Business hubs

Ganga Multi-modal Port, Stone Mining, Agri

Sahibganj hosts a Ganga multi-modal river port and a large stone-mining and agri economy.

Also in: Dumka Deoghar

When goods are exported on payment of IGST, no separate refund application (RFD-01) is filed — under Rule 96 of the CGST Rules, the shipping bill is deemed to be the refund application. The refund is processed automatically once the export data in GSTR-1 Table 6A and the tax paid in GSTR-3B are transmitted to ICEGATE and matched against the shipping bill and the Export General Manifest (EGM). The relevant date is the date the goods leave India, and the claim window is two years from the relevant date. Refunds most often stall on GSTR-1/3B mismatches, EGM or shipping-bill errors, or Rule 96(10)/96B restrictions.

Rule 96

Deemed applicationYour shipping bill is the refund application — file GSTR-1 and GSTR-3B correctly and the refund is system-processed via ICEGATE.

Understand It

What Is Export IGST Refund?

A plain-language view of the IGST-payment refund route before the mechanics.

In simple terms

It is the refund of the IGST you paid on exported goods. Because exports are zero-rated, that tax comes back to you — and for the payment route, the shipping bill acts as the refund claim, so the refund is processed automatically.

Legally

Under Section 16 of the IGST Act, 2017, exports are zero-rated supplies. Section 16(3) lets an exporter pay IGST and claim a refund of the tax paid. Rule 96 of the CGST Rules, 2017 deems the shipping bill filed by an exporter to be an application for refund of the integrated tax, subject to the correct filing of the export return.

Governing authority

Processed jointly by the GST system (GSTN), Customs / ICEGATE and the jurisdictional CBIC officer. The GST portal transmits export invoice and tax data to ICEGATE, which validates it against the shipping bill and EGM.

Validity

The refund claim must be made within two years of the relevant date. For export of goods, the relevant date under Section 54 is the date on which the goods leave India (date of export / let-export).

Service Intelligence

Quick Facts

Application

Shipping bill (deemed)

Government Fee

Nil

Governing Rule

Rule 96, CGST Rules

Key Returns

GSTR-1 (Table 6A) + GSTR-3B

Matched On

ICEGATE / Customs

Relevant Date

Date goods leave India

Time Limit

2 years of relevant date

Authority

GSTN / CBIC / Customs

Legal & Regulatory Framework

Zero-Rating

Sec 16, IGST Act 2017

Refund Provision

Sec 54, CGST Act 2017

Key Rule

Rule 96, CGST Rules

Restrictions

Rule 96(10) & 96B

Interest on Delay

Sec 56 (6% / 9%)

Last Reviewed

17 Aug 2026

Before You Start

Is This Service Right for You?

Ideal for

Merchant and manufacturer exporters shipping goods on IGST payment
Exporters whose refunds are stuck despite a valid shipping bill
Businesses seeing GSTR-1 vs GSTR-3B export mismatches
Exporters facing EGM / shipping-bill error codes at ICEGATE
Those unsure whether Rule 96(10) or Rule 96B applies to them
Exporters who want the automated route managed end-to-end

You may need this if

You exported goods and paid IGST on the shipment
Your refund has not been credited despite filing returns
ICEGATE shows a hold or an error against your shipping bill
Your Table 6A figures do not match GSTR-3B
You received a concessional-rate benefit that may trigger Rule 96(10)
You want to confirm the correct relevant date and time limit

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Why It Matters

Why Exporters Choose the IGST-Payment Route

Exports are zero-rated, so the tax you pay on an export must not stick. The payment-of-IGST route is largely automated — but it only works cleanly when your returns and customs data agree.

01

Exports Are Zero-Rated

Under Section 16 of the IGST Act, export of goods is a zero-rated supply. Any IGST charged on the export shipment is refundable so that domestic tax is not exported along with the goods.
02

No Separate Application

Under Rule 96, the shipping bill is deemed to be the refund application. There is no RFD-01 to file for this route — the claim is embedded in your customs and return data.
03

System-Processed via ICEGATE

Once GSTR-1 Table 6A and GSTR-3B are filed, the data flows to ICEGATE and is matched with the shipping bill and EGM. A clean match triggers the refund without manual intervention.
04

Faster Working-Capital Recovery

Because the process is automated, a correctly filed claim can be sanctioned without a manual sanction order — freeing blocked IGST back into your cash flow.
05

Interest on Delay

Where a valid refund is delayed beyond 60 days from a complete application, interest is payable under Section 56 of the CGST Act (6%, or 9% in specified appeal cases).
06

Clean Compliance Trail

A properly documented export refund keeps your zero-rated turnover, ITC and customs records aligned — reducing the risk of future scrutiny or recovery.

Transparent

Simple, Transparent Pricing

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Fees depend on your business type and scope. Get a clear, itemised quote upfront — no hidden professional charges, government fee billed at actuals.

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Eligibility

Who Can Apply?

Manufacturer exporters of goods

Merchant exporters

Exporters shipping via sea, air or land

Registered persons making zero-rated supplies

Exporters who chose the IGST-payment route

Exporters with valid GSTR-1 & 3B filings

Eligibility checklist

The supply is an export of goods that is zero-rated under Section 16 of the IGST Act
IGST was actually paid on the export shipment (payment route, not LUT)
A valid shipping bill and Export General Manifest (EGM) have been filed
GSTR-1 Table 6A carries the correct export invoice and IGST details
GSTR-3B for the same period reports and pays the corresponding IGST
The exporter is not disentitled under Rule 96(10) / Rule 96B for the period

End-to-End

Everything You Need. One Professional Team.

01

Refund Feasibility Review

Confirm the shipment qualifies for the payment route and check for Rule 96(10)/96B disqualifiers.

02

Return Reconciliation

Match GSTR-1 Table 6A export invoices against GSTR-3B tax paid and your shipping-bill data.

03

ICEGATE Validation

Cross-check the invoice, shipping bill and EGM so the customs system can validate the claim.

04

Error & Hold Diagnosis

Identify the ICEGATE error code or hold reason (SB005, EGM error, mismatch) behind a stuck refund.

05

Corrective Filing

Amend Table 6A, file the required corrections and coordinate on shipping-bill / EGM fixes.

06

Officer Coordination

Represent your case with the jurisdictional or customs officer where manual intervention is needed.

07

Rule 96(10) / 96B Advisory

Assess exposure where concessional-rate imports or non-realisation trigger recovery or restriction.

08

Status Tracking

Track the refund scroll and sanction status until the amount is credited to your account.

No Ambiguity

What You’ll Receive

Refund eligibility & route confirmation memo

GSTR-1 (Table 6A) vs GSTR-3B reconciliation statement

Shipping bill / EGM / ICEGATE match report

Error-code diagnosis and correction plan

Amended return / correction filings where required

Rule 96(10) / 96B exposure note

Officer / customs representation support

Refund status tracking until credit

Checklist

Documents & Data Needed for the IGST Refund

For the payment route, most of the claim is built from data you have already filed — the shipping bill, GSTR-1 Table 6A and GSTR-3B. These records help us confirm the match and resolve any hold.

01

Export & Customs Documents

Shipping bill(s) for the export shipment
Export invoice(s) with IGST charged
Bill of lading / airway bill
Export General Manifest (EGM) reference

02

GST Return & Registration

GSTIN and GST portal access
GSTR-1 with Table 6A export details
GSTR-3B for the relevant tax period(s)
IEC (Import Export Code)

03

Realisation & Banking

Bank account details for the refund credit
BRC / FIRC or realisation proof (where called for)
AD-code registration at the port
Reconciliation of invoice value vs realised value

Table 6A must match the shipping bill

The export invoice number, value, IGST amount and shipping-bill / port details in GSTR-1 Table 6A must match what was filed with Customs. A mismatch is the most common reason the refund does not transmit.

GSTR-3B must actually pay the IGST

The IGST shown as paid on exports in GSTR-3B (Table 3.1(b)) must reconcile with the IGST declared in Table 6A. If 3B under-reports, the system holds the refund.

EGM filing is essential

ICEGATE validates the shipping bill against the Export General Manifest. A missing, late or erroneous EGM is a frequent cause of a stuck refund and needs a carrier / customs correction.

Rule 96(10) & 96B

If you availed certain concessional-rate / exemption benefits on inputs, Rule 96(10) may bar the payment route; and Rule 96B allows recovery where export proceeds are not realised within the FEMA period. Both need to be assessed before claiming.

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Step by Step

How the IGST-Payment Refund Works

The claim is embedded in your returns and customs filings — the key is getting all three data sets to agree.

01

Export on payment of IGST

Ship the goods, raise a tax invoice charging IGST, and file the shipping bill at the port. Paying the IGST is what puts you on this route.

02

File GSTR-1 with Table 6A

Declare each export invoice in Table 6A of GSTR-1 with the correct value, IGST and shipping-bill / port details for the relevant period.

03

File GSTR-3B and pay the IGST

Report and discharge the corresponding IGST on exports in GSTR-3B so the tax paid reconciles with Table 6A.

04

Data transmits to ICEGATE

The GST portal sends your export invoice and tax data to Customs / ICEGATE, which validates it against the shipping bill and EGM.

05

System matches and generates the scroll

On a clean match, Customs generates the refund scroll — no separate RFD-01 or manual sanction is needed for this route.

06

Refund credited or hold resolved

The refund is credited to your registered bank account. If a mismatch, EGM error or Rule 96 issue holds it, we diagnose and correct the specific cause.

How Long It Takes

How Long the IGST Refund Takes

Stage	Expected Time
Return filing → data transmission to ICEGATE	After GSTR-1 & GSTR-3B are filed
ICEGATE validation & scroll generation (clean match)	System-processed, no manual sanction
Refund held for mismatch / EGM / SB error	Until the specific error is corrected
Statutory outer limit to make the claim	Within 2 years of the relevant date

The relevant date is the date the goods leave India. Where a valid refund is delayed beyond 60 days of a complete claim, interest is payable under Section 56 of the CGST Act (6%, or 9% in specified appeal cases). Actual timing depends on the accuracy of the match and any customs correction required.

Why Outsource

Doing It Yourself vs TaxClue

Doing It Yourself

Confirm whether the payment route or LUT route applies to your shipment
Reconcile Table 6A, GSTR-3B and shipping-bill data line by line
Decode ICEGATE error codes (SB005, EGM errors) yourself
Chase carriers and Customs for EGM corrections
Assess whether Rule 96(10) or 96B disqualifies you
Compute the relevant date and the two-year limit
Represent a held refund before the officer

With TaxClue

Route confirmed and eligibility screened upfront
Full GSTR-1 / GSTR-3B / shipping-bill reconciliation done for you
Error codes diagnosed and mapped to a fix
EGM and shipping-bill corrections coordinated
Rule 96(10) / 96B exposure assessed before claiming
Relevant date and time limit tracked
Officer and customs representation handled

Skip the guesswork.

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Avoid Delays

Common Mistakes That Delay Your Application

Table 6A invoice details not matching the shipping bill

IGST paid in GSTR-3B under-reported vs Table 6A

EGM not filed, filed late, or filed with errors

Claiming the payment route despite a Rule 96(10) bar

Ignoring Rule 96B where export proceeds were not realised

Wrong or inactive bank account / AD-code at the port

Mismatched invoice value between GST invoice and shipping bill

Missing the two-year window from the relevant date

TaxClue reviews your documents before filing to reduce avoidable errors.

Risk Assessment

Penalties & Consequences

What is at stake if you do not comply

GSTR-1 Table 6A not matching the shipping bill stalls the auto-refund at ICEGATE
IGST under-reported in GSTR-3B versus Table 6A holds the refund
A missing, late or erroneous EGM keeps the refund stuck at Customs
A Rule 96(10) bar can make an already-refunded amount recoverable
The IGST refund lapses if not claimed within 2 years of the relevant date

Latest Updates

Regulatory Updates 2025–26

2025: GST refund applications are filed in Form RFD-01 within 2 years of the relevant date under Section 54.
2025: Exporters file a Letter of Undertaking (Form RFD-11) afresh each financial year to export without paying IGST.

The Difference

Why Businesses Choose TaxClue

01

Refund Specialists

A team that works export IGST refunds and ICEGATE holds every day.

02

Reconciliation First

We fix the GSTR-1 / GSTR-3B / shipping-bill match before anything else.

03

Error-Code Fluent

We map SB005, EGM and mismatch errors straight to the correction.

04

Rule 96 Aware

We screen Rule 96(10) and 96B exposure so a claim does not backfire.

05

Customs Interface

We coordinate with Customs and carriers on EGM and shipping-bill fixes.

06

Tracked to Credit

We follow the scroll and sanction status until the money lands.

Data Care

Your Documents Deserve Professional Care

Export, banking and tax data handled by professionals under confidentiality
Access limited to the team working on your refund file
Communication over secure digital channels
Records retained only as long as needed for the refund and compliance

Answers

Frequently Asked Questions

Do I need to file RFD-01 for an export refund with IGST paid?

No. Under Rule 96 of the CGST Rules, the shipping bill filed by the exporter is deemed to be the refund application for IGST paid on exported goods. You do not file a separate RFD-01 for this route — the claim is generated from your shipping bill, GSTR-1 Table 6A and GSTR-3B once they match at ICEGATE.

How is the IGST export refund processed?

It is largely automated. You export on payment of IGST, declare the export invoices in GSTR-1 Table 6A and pay the IGST in GSTR-3B. The GST portal transmits this data to Customs/ICEGATE, which validates it against the shipping bill and the Export General Manifest (EGM). On a clean match, Customs generates a refund scroll and the amount is credited to your bank account.

What is the relevant date for an export-of-goods refund?

For export of goods, the relevant date under Section 54 of the CGST Act is the date on which the goods leave India. The refund claim must be made within two years of that relevant date.

Why is my IGST refund stuck even though I filed my returns?

The most common causes are a mismatch between GSTR-1 Table 6A and the shipping bill, IGST under-reported in GSTR-3B compared to Table 6A, or an EGM that is missing, late or erroneous. ICEGATE error codes such as SB005 (invoice mismatch) point to the specific issue. Each has a defined correction path.

What is an EGM and why does it matter?

The Export General Manifest is filed by the carrier confirming that the goods have actually left India. ICEGATE validates your shipping bill against the EGM before releasing the refund. If the EGM is not filed, is delayed, or has errors, the refund is held until the carrier or Customs corrects it.

What is Rule 96(10) and could it affect my refund?

Rule 96(10) of the CGST Rules restricts the IGST-payment refund route for exporters who have availed certain concessional-rate or exemption benefits on their inputs (for example under specified advance-authorisation or EOU-type notifications). If it applies, you cannot claim the refund on the payment route for the affected period, and amounts already refunded may be recoverable. This must be assessed before claiming.

What is Rule 96B?

Rule 96B allows the department to recover a refund of IGST (or accumulated ITC) on export of goods where the sale proceeds are not realised within the period allowed under FEMA, unless an RBI extension is obtained. It links your GST refund to actual realisation of export proceeds.

Do I get interest if the refund is delayed?

Yes. Under Section 56 of the CGST Act, if a valid refund is not paid within 60 days of a complete application, interest is payable at 6% per annum. In specified cases arising from an appellate or court order, the rate is 9% per annum.

Can I switch between the IGST-payment route and the LUT route?

Yes, but not for the same shipment. For each export you either pay IGST and claim it back (this route) or export without payment under a Letter of Undertaking and claim a refund of accumulated ITC. You choose the route per supply; you cannot claim both for one shipment. Rule 96(10), where applicable, can force you onto the LUT route.

What if my Table 6A and GSTR-3B figures do not match?

The refund will be held until they reconcile. Table 6A can be amended in a later GSTR-1, and GSTR-3B must correctly report the IGST paid on exports. We reconcile the two along with the shipping-bill data and file the corrections needed to release the refund.

Is there any government fee to claim this refund?

No. There is no government fee to claim a GST export refund. You only pay a professional fee if you engage an expert to reconcile your data, resolve holds and coordinate corrections with Customs.

What documents do I need for the IGST export refund?

Chiefly the shipping bill, export invoices showing IGST, the EGM reference, your GSTR-1 (Table 6A) and GSTR-3B, IEC, AD-code registration at the port and bank details for the credit. BRC/FIRC or realisation proof may be relevant for Rule 96B. Most of this is data you have already filed.

Can a merchant exporter claim this refund?

Yes. Both merchant and manufacturer exporters who ship goods on payment of IGST can claim under this route. Note that where goods were procured at the concessional 0.1% rate for merchant exports, the payment route may be barred under Rule 96(10), which we assess before filing.

How do I claim a GST refund on exports with payment of IGST?

For goods, you do not file RFD-01 — you export on payment of IGST, declare the invoices in GSTR-1 Table 6A, and pay the IGST in GSTR-3B. The GST portal transmits the data to ICEGATE, which matches it against the shipping bill and EGM and, on a clean match, generates the refund scroll automatically under Rule 96. For services on this route, RFD-01 with Statement 2 is filed.

What is the difference between export with payment of IGST and export under LUT?

With payment of IGST you charge and pay the tax on the export and claim it back under Rule 96 — for goods, the shipping bill is the deemed refund application. Under LUT (Form RFD-11) you export without paying IGST and claim a refund of accumulated unutilised ITC under Rule 89(4). The payment route is largely automated but blocks cash in upfront IGST; the LUT route does not.

What is the SB005 error and how is it resolved?

SB005 is an ICEGATE error code indicating an invoice mismatch — the invoice details in GSTR-1 Table 6A do not tally with those on the shipping bill filed with Customs. It is a common reason IGST refunds stall. It is resolved by correcting the data through the officer-interface / amendment mechanism so the two records reconcile and the scroll can generate.

What is the relevant date and time limit for the IGST export refund?

For export of goods, the relevant date under Section 54 is the date the goods leave India (the date of export). The claim window is 2 years from that relevant date. Because the payment route is system-processed, the practical focus is getting GSTR-1, GSTR-3B and the shipping bill to match within time.

Can I get a provisional refund on the IGST-payment route?

The up-to-90% provisional refund (Form RFD-04) applies to RFD-01 claims for zero-rated supplies, such as the LUT/ITC route. On the IGST-payment route for goods the refund is system-processed via the shipping bill and scroll, so the provisional mechanism does not apply in the same way — a clean data match releases the full amount.

Verify Everything

Official Sources & Legal References

Every regulatory figure on this page — the rule, the relevant date, the time limit and the interest rate — is drawn from primary law and official sources. Verify them directly:

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