How to get GST Refund if the same is not received after filing GSTR 1?

If you have filed your GSTR-1 and GSTR-3B but haven’t received your IGST refund for exports, the process is usually automatic, but it often gets stuck due to data mismatches. Under Rule 96, the Shipping Bill itself is treated as the refund application—you don’t usually need to file a separate form (like RFD-01) for goods.

Understand that the “automation” depends on the successful handshake between the GSTN and ICEGATE (Customs).

Here is how to troubleshoot and claim your refund:

1. Identify the “Handshake” Status

First, find out exactly where the data is stuck.

• On GST Portal: Go to Services > Refunds > Track status of invoice data to be shared with ICEGATE.
• If it says “Processed by GSTN”, the data has moved to Customs.
• If it shows an error, you need to fix it in your GST returns.
• On ICEGATE: Use the IGST Validation Enquiry on the ICEGATE portal. Enter your GSTIN and Port Code to see the Response Code.

2. Common Error Codes & Solutions

If your refund is stuck at the Customs end, look for these specific codes:

SB001 – Invalid Shipping Bill Details. Mismatch in SB number or date between GSTR-1 and the actual SB.

Fix: Amend Table 6A of GSTR-1 using Table 9A.

SB003 – GSTIN Mismatch. The GSTIN on the Shipping Bill doesn’t match your GST return.

Fix: Contact the Customs Officer to amend the SB.

SB005 – Invalid Invoice Number The most common error. The invoice number on the SB doesn’t match GSTR-1.

Fix: Use the Customs “Officer Interface” to correlate the invoices (requires a fee of ~₹1,000).

SB006 – Gateway EGM not filed  The Export General Manifest (EGM) hasn’t been filed by the shipping line.

Fix: Follow up with your shipping line/carrier.

3. Check for GSTR-3B Mismatches

The GST system will not transmit data to Customs if:

• The IGST amount in Table 3.1(b) of GSTR-3B is less than the IGST total in Table 6A of GSTR-1.
• You accidentally reported the export in Table 3.1(a) instead of 3.1(b).
• Solution: Adjust the values in the next month’s GSTR-3B or file an amendment in GSTR-1.

4. Direct Action Steps

If the data is correct but the refund is still pending:

• Bank Account Validation: Ensure your bank account is validated by PFMS on the GST portal. If it failed, update it via Refunds > Update Bank Account.
• Lodge a Grievance: Use the GST Self-Service Portal to raise a ticket with your ARN and Shipping Bill details.
• Contact the Jurisdictional Customs: Sometimes, a “Refund Scroll” needs to be generated manually by the Assistant Commissioner (Customs) at the port of export.