Process Adopted for Refund of IGST Paid on Export of Goods and Facility to Track Transmission of Invoice Data to ICEGATE
The refund process for IGST paid on export of goods has been fully automated and facility has been made available on the dashboard of taxpayer to track status of transmission of Invoice data to ICEGATE system of Customs. This email is an attempt to provide you an overview of how the automated system works and how you can track status of transmission of export invoices on the Portal.
Process: Under Rule 96 of the CGST Rules, 2017, the refund of IGST paid on exports of goods is to be disbursed by Customs. For this GST System transmits invoice level data, after validations, to the ICEGATE system, which would further validate with Shipping Bill and process the refund.
The GSTR-1, filed with export invoices under Table 6A, is automatically transmitted by the GST System for refund of IGST paid on export of goods to the ICEGATE. The shipping bill filed by an exporter is deemed to be an application for refund.
The GST System does following validations before the invoices are transmitted to ICEGATE:
Invoices, pertaining to export of goods with payment of IGST, should be declared under Table 6A of GSTR-1. Each invoice, being declared under Table 6A, should correctly mention
i. Invoice number: as is mentioned in Shipping Bill which is filed with Customs system
ii. Shipping bill number: Shipping Bill number that includes this invoice
iii. Shipping bill date: date as given on Shipping Bill
iv. Port code: port code as given on Shipping Bill
GST System considers an invoice as ineligible for transmission if the above details are not provided.
The GST System further validates whether correct amount of IGST/CESS has been paid under Table 3.1(b) of GSTR-3B, when compared with IGST/CESS from invoices declared under Table 6A/9A/6B of GSTR-1
There are cases where purchase of goods is done in one month and export takes place in another. To take care of such cases, GST System uses ledger based approach to validate if sum total of IGST/CESS paid under Table 3.1(b) of GSTR 3B across all periods is equal to, or greater than, the sum total of IGST/CESS from invoices under Tables 6A/9A/6B of GSTR 1 across all periods. The eligible invoices are transmitted by the GST System only if such cumulative validation of IGST/CESS is successful.
The GST System does not transmit an eligible invoice to ICEGATE until the aforesaid validation is successful, i.e. the sum paid as IGST/CESS paid under Table 3.1(b) is greater than or equal to IGST/CESS from invoices under Tables 6A/9A/6B. The ledger shows the difference between these two which should be ZERO or positive) for invoices to be transmitted to ICEGATE.
Tracking Mechanism
The GST System provides a facility to check return period wise status of transmission of invoice data, and view transactional level details used to maintain export ledger. The same can be accessed by taxpayer by navigating to Services Refund Track status of invoice data to be shared with ICEGATE, after logging into the GST Common Portal.
The facility prompts for selection of return period when GSTR-1 was filed, and displays one of the following statuses:
Details transmitted to ICEGATE
- The invoice details for the selected return period are transmitted to ICEGATE. A table with details of invoice count is displayed as explained below:
- Total Invoice Count: Total number invoices filed under Table 6A of GSTR-1
- Invoices Transmitted to ICEGATE: Count of invoices transmitted to ICEGATE
- Invoices not Transmitted to ICEGATE: count of invoices that did not have shipping bill/port details, and hence were not eligible to be transmitted to ICEGATE.
- Taxpayer may click on the invoice count to get the invoice level details. Such invoices can be corrected using Table 9A of GSTR-1 filed in subsequent period.
Details not transmitted to ICEGATE because IGST paid under Table 3.1(b) of GSTR 3B is less than refund claimed
- The sum total of the sum total of IGST/CESS paid under Table 3.1(b) of GSTR 3B across all periods is less than the sum total of IGST/CESS from invoices under Tables 6A/9A/6B of GSTR 1 across all periods. Taxpayer may fulfil the short fall in IGST/CESS under Table 3.1(b) of subsequent GSTR-3B.
Details not transmitted to ICEGATE because GSTR-1 is not filed
- Either GSTR-1 has not been filed for the selected return period, or it doesnt have any invoice under Table 6A.
Taxpayer has option to view, and download, the complete export ledger by clicking on View Export Ledger hyperlink available on top-right corner of this Track Status page. The following information is available under export ledger:
| Net IGST Balance: difference between cumulative IGST from Table 3.1(b) and Tables 6A/6B/9A |
| Net CESS Balance: difference between cumulative CESS from Table 3.1(b) and Tables 6A/6B/9A |
| Data Displayed as on: Date when the view was generated |
| Return Period: period of filing the return shown in Return Type column |
| Return Type: GST Return (R1 = GSTR-1, R3B = GSTR-3B) |
| Credit/Debit: IGST/CESS from Table 3.1(b) is posted as Credit in ledger, and that from Tables 6A/6B/9A is posted as Debit in ledger. |
| IGST Amount/CESS Amount: The IGST/CESS amount from respective GSTR-1 or GSTR-3B |
A detailed user manual with screenshots is available under FAQ section of the GST Common Portal.
Our Invoice transmitted to ICEGATE. However, even after 11 months, we have not received a refund.
Could you please advise what should we do?
I HAVE MADE AN EXPORT WITH PAYMENT OF TAX THE SAME WAS CORRECTLY FILED IN GST 1 HOWEVER MY GST 3B WAS INCORRECT AND NO TAX WAS PAID IN THE RETURN THE TAX WAS HOWEVER PAID IN NEXT RETURN .NOW THE INVOICES HAVE NOT BEEN TRANSMITTED TO ICEGATE PORTAL .PLEASE SUGGEST ME THE REMEDY FOR THE SAME
Dear Sir,
Our Invoices transmitted to ICEGATE. However, even after 6 months, we have not received a refund. Could you please advise what should we do?
Best Regards
Saifuddin
hi
Dear Sir,
Total invoice processed from table 6A matches withinvoices transmitted to ICEGATE still refund is not processed even after 4 months.
Request you to please guide
Sir, How many days taken for Export IGST refund credit in my bank account after GSTR1 and GSTR3B Filed?
Pl let us know once data transmit to ICEGATE and report generate from IGST refund trace. we seen a column say COUNT (1,2,6,9,) what is meaning for Count pl explain
i have files 3b and gstr1 with payment of igst but under Shipping bill have declared under out how to solve this IGST paid which is debit to my gst ledger
Dear sir
I Have filed GSTR-1 and GSTR3B and still refund not received due to below reasons what to do?
Details not transmitted to ICEGATE – IGST paid under Table 3.1(b) of GSTR 3B is less than refund claimed:
The invoices have not been transmitted to ICEGATE as cumulative total of IGST amount in Table 3.1(b) of all GSTR-3Bs filed so far is less than cumulative total of IGST amount in Table 6A and 9A of all GSTR-1s filed so far. The deficient amount is Rs.539.8 Recommended Action: Please take care of this deficiency in next return (GSTR-1 and GSTR-3B) ensuring that there is no deficiency at aggregate level. The invoices shall be re-validated in next cycle and sent to ICEGATE if this deficiency is cleared in next GSTR-3B.
Hi, I have filed form 3B but IGST Amount not entered in column 3.1b wrongly it is entered in 3.1a. how it can be rectify and claim for refund against export sales IGST Paid
Sir i have filed return of march GSTR 3B and GSTR 1 and when i checked at icegate then it show 446 less tax deposited in GSTR 3b so for correction i amend GSTR 1 in APril where i have adjusted 446 with amendment in credit note where i showed less 446 liabiliity reversal please confirm how now this amedment forwarded to Icegate for GST Refund
your reply would be worth for many dealers
Sir
Is there any way where i can found my all Export Data ledger on which invoice my claim (IGST) is recovered or my claim is pending.
Hi, I have filed form 3B but IGST Amount not entered in column 3.1b wrongly it is entered in 3.1a. how it can be rectify and claim for refund against export sales IGST Paid.
Sir, we’re importing a spare parts from a foreign supplier. (Free machinery repairs agreement) when the goods crossing customs station, department of customs demanded to pay IGST. And duly IGST paid by my foreign supplier.
My question is, am I eligible to to get refund?