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GST: CBEC Instructions to field formations for Refund of IGST paid on export of goods under Rule 96 of CGST Rules 2017


Basic Chemicals, Cosmetics & Dyes Export Promotion Council
(Set-up by Ministry of Commerce and Industry, Govt of India)

Jhansi Castle 4th Fl., 7 Cooperage Road, Mumbai - 400 001.India.

Tel : +91 22 22021288 / * Fax : +91 22 22026684 *

E-mail : Web :



EPC/LIC/IGST_REFUNDS      10th October  2017





CBEC Instructions  to field formations for Refund of IGST paid on export of goods under Rule 96 of CGST Rules 2017

Dear Members,


As you are aware, GST Council has recommended that IGST refunds for exports made in July 2017  shall be done expeditiously i.e. start  by  10.10.2017.


In this regard,  CBEC has issued Instructions to the field Formations  (Local Commissionerates)  vide reference no. 15/2017 & 16/2017  both  dated 09/10/2017  for smooth handling of the Refunds of IGST paid on export of goods (by exporters) under Rule 96 of CGST Rules 2017, in line with recommendations of the 22nd GST Council Meeting dt. 6 Oct. 2017.


Though these instructions are meant  for field formations, the same  are highlighted below, so that members can do the needful wherever applicable-


  • Export General Manifest filing by Shipping lines/ carriers

Filing of correct EGM is a must for treating shipping bill or bill of export as a refund claim. Field formations shall ensure  that the concerned airlines/ shipping lines/ carriers file EGM/ Export report within prescribed time. Cases which remain in EGM error due to any reason should be followed up to ensure that records are updated at the gateway port, especially for ICDs.  

Exporters are also advised that they may follow up with their carriers to ensure that correct EGM/ export reports are filed in a timely manner.


  • Details of export supplies in Table 6A of GSTR-1

The details of zero rated supplies declared in Table 6A of return in Form GSTR-1 are matched electronically with the corresponding details available in Customs Systems as per details provided in shipping bills/ bill of export. Thus exporters must file their GSTR-1 very carefully to ensure that all relevant details match. For their convenience, the details available in the Customs System have been made available for viewing in their ICEGATE login.

Exporters who have not filed their GSTR-1 for month of July 2017 may be advised to do so immediately.
For month of August 2017 and subsequent months, facility of filing GSTR-1 has not been made available by GSTN at present. In order to facilitate processing of refunds, GSTN is making available a separate utility for filing details in Table 6A of GSTR-1 on the GSTN Web portal. Exporters are  advised to submit the requisite details once GSTN develops the utility.


  • Valid return in Form GSTR-3 or Form GSTR-38

Filing of valid return in GSTR -3 or GSTR -3B is another pre-condition for considering shipping bill/ Bill of export as claim for refund.  Exporters are be advised that they must file these returns expeditiously without waiting for the last date, to ensure that their refund is processed in a timely manner.

  • Bank account details

As per Rule 96 of CGST Rules 2017, the refund is to be credited in the bank account of the applicant mentioned in his registration particulars.  

In the given circumstances, existing system will  be used by concerned authority  to make payment of refund of IGST on Exports w.e.f. 10th October 2017 till l4th October 2017. The payment through PFMS portal would be started from 16th  October 2017.

Later on as the refund payments will be routed through the PFMS the bank account details need to be verified and validated by PFMS. The status of validation of bank account with PFMS is available in ICES. Exporters are advised that if the account has not been validated by PFMS, they must get their details corrected in the Customs system so that their bank account gets validated by PFMS. Exporters are also advised not to change their bank account details frequently to avoid delay in refund payment.


  • Processing of refund claims

Detailed EDI procedure for processing of claims and generation of refund scrolls is being circulated by Directorate of Systems. Proper officers may be designated in each Commissionerate, who should be in readiness to start generating refund scrolls from 10.10.2017 onwards.

  • Guidelines and procedures for filing and  processing of refunds of IGST paid on export goods for exports made under manual (non-EDI) shipping bills shall be communicated separately.

The original instructions to field formations  can be referred using below links- igst.pdf igst.pdf


Members are requested to take note of same and do the needful, wherever needed.     In case of any issues, members  may revert to us on  and .



Thanking you,

Yours faithfully,







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