The IGST refund mechanism for exports, as clarified by the Directorate General of Systems and Data Management under ICEGATE, provides that exporters can claim a refund of IGST paid on exported goods without filing a separate application, as the Shipping Bill itself is treated as the refund claim. Successful processing depends on accurate filing of Shipping Bills, Export General Manifest (EGM), and matching GST data. Refunds are not available where exports are made under LUT/Bond without payment of IGST. Various validation errors, such as SB002 (missing EGM) or GSTIN mismatches, can delay refunds. Additionally, issues like IEC suspension, unvalidated bank accounts, or incorrect GSTIN details may stall processing. Refunds below ₹1000 are not processed. Exporters can track status and resolve issues through ICEGATE, GSTN helpdesk, or carriers. Overall, timely compliance and accurate data submission are critical for smooth refund processing.
ICEGATE
Directorate General of Systems and Data Management
IGST REFUND FAQs
1. What is IGST refund on exports?
Answer: IGST refund is the refund of Integrated GST paid on exported goods.
2. Do I need to file a separate refund application?
Answer: No. If you have paid GST on your exports, your Shipping Bill is automatically treated as a refund application.
3. What documents do I need to file for IGST refund?
Answer: You need to ensure the following are filed correctly:
- Shipping Bill.
- Export General Manifest (EGM) (both Local and Gateway, wherever applicable).
4. Can I get IGST refund if I export under LUT or Bond?
Answer: No. If you export under LUT/Bond without paying IGST, you are not eligible for IGST refund.
5. Will my refund be affected if my IEC is under suspension?
Answer: Yes. If your IEC has any alert or suspension, your IGST refund will not be processed until the suspension is revoked.
6. What does status “SB000” mean?
Answer: “SB000” means all details between GST and Customs match successfully for the Shipping Bill, and it is eligible for IGST refund.
7. My Shipping Bill status is SB000, but I have not received the refund. Why? Answer: Below are the possible reasons:
- Export done under LUT/Bond.
- Refund amount is below ₹1000/-.
- Bank account is not validated with PFMS.
- IEC under suspension.
8. What happens if my Shipping Bill is rejected by PFMS after scroll generation?
Answer: Once, the SB is rejected by PFMS, SBs are marked PC (Permanently Cancelled) in system. Thereafter, these SBs are pushed to SCROLL_PC Menu of EDI system on the dashboard of the concerned Customs Port Officer, for re-scrolling. The status of the Shipping Bill can be checked from the ICEGATE portal, post login. In case, any issue is faced, user can approach ICEGATE helpdesk.
9. Why is EGM important for IGST refund?
Answer: Filing of EGM confirms that the export goods have physically left India. Accordingly, Refund processing starts only after EGM is successfully filed.
10. Can multiple GST registrations cause refund issues?
Answer: Any user can take multiple GST registration. But, use of an incorrect GSTIN on the Shipping Bills, causes validation errors which stalls the refund process.
11. What should I do if I get error SB002?
Answer: SB002 means EGM is not filed.
You should contact your shipping line/airline/carrier immediately to file the EGM.
12. What should I do if I get error SB004?
Answer: SB004 indicates duplicate transmission of invoice data from GSTN. No action is usually required if the earlier record is already validated with SB000.
13. What are common IGST refund Validation error codes?
Answer:
| Code | Meaning |
| SB000 | Successfully validated |
| SB001 | Invalid Shipping Bill details |
| SB002 | EGM not filed |
| SB003 | GSTIN mismatch |
| SB004 | Record already received |
| SB005 | Invalid invoice number |
| SB006 | Gateway EGM not available |
14. I have filed my GST returns, but my refund is still not processed. Why?
Answer: Your refund may be pending due to validation errors at GSTN or at Customs, such as:
- Mismatch in invoice details.
- Incorrect GSTIN.
- Missing or incorrect EGM etc.
- Any of the Reasons listed in response to Q No.7
The status of the Shipping Bills can be checked at the ICEGATE portal, post login.
15. What should I do if I get error SB006?
Answer: SB006 means Gateway EGM is not available. You should:
- Contact your shipping line/carrier to file the Gateway EGM electronically,
- Follow up with the gateway port Customs, if required,
16. Whom should I contact if my IGST refund is stuck or showing errors? Answer: You can take the following actions:
- If data not transmitted from GSTN – Contact GSTN Helpdesk.
- For SB002/SB006 – Contact shipping line/airline/carrier.
- For bank issues – Update Refund/Incentive account details on ICEGATE portal.
17. How long does it take to receive the IGST refund after scroll generation?
Answer: After the IGST scroll is generated, the processing/status of the Shipping Bills is available at the ICEGATE portal, post login. In case of unwarranted delay is refund processing, users may approach ICEGATE Helpdesk.
18. How to check the IGST Validation Status at ICEGATE Website?
Answer: – Path: Login 2.0 > dashboard > Services > Enquiries > ICEGATE Enquiry Service > IGST Validation Enquiry
19. How to check the IGST Scroll Status at ICEGATE Website?
Answer: – Path: Login 2.0 > dashboard > Services > Enquiries > ICEGATE Enquiry Service > IGST Scroll Sanctioned Status.
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