- Once you file Form GSTR-1 and provide Export details (Table 6A) along with Shipping bill details having Integrated Tax and Cess levied and also file Form GSTR-3B of the relevant tax period for which refund has to be paid, you are eligible to receive refund on account of the export of goods made on payment of Integrated Tax and Cess.
- GST Portal shares the export data declared under Form GSTR1 along with a validation that Form GSTR3B has been filed for the relevant tax period with ICEGATE. Customs System validates the Form GSTR 01 data with their Shipping Bill and EGM data and process the refund.
- The taxpayer is not required to file separate refund application in this case and Shipping Bill itself shall be treated as refund application.
- Once the refund payment will be credited to the account of the taxpayers, the ICEGATE system shall share the payment information with the GST Portal and the GST Portal in turn shall share the information through SMS and e-mail with the taxpayers.
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