There is no requirement to file separate refund for IGST paid on export of goods. The Shipping Bills filed by the taxpayer itself is treated as refund application and the refund amount is processed and paid to the taxpayer if the following conditions are fulfilled:

1. GSTR – 3B for the relevant tax period should have been filed.

2. Form GSTR -1 for the month of July or Table GA of GSTR – 1 for subsequent months must be filed.

3. Shipping bill no. & date & other details should be mentioned in Table 6A of GSTR – 1.

4. IGST amount to be paid should be shown under Table 3.1(b) of GSTR – 3B, which must be equal or greater than the IGST amount shown to be paid under Table 6A GSTR – 1.

5. The Invoice details given under GSTR – 1/Table 6A of GSTR – 1 and given under shipping bill should be same.

Steps to file Refund application for IGST paid on export of goods


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