“The exporter need not file a refund application because the shipping bill (or bill of export) is considered one. A shipping bill is an application for customs clearance and one of three mandatory export documents. It is filed on Icegate, Indian Customs’ website. A shipping bill is considered to have been filed as an application for IGST refund when:
- The carrier files an Export General Manifest (EGM) or export report with the number and date of the shipping bill. (An EGM is filed when goods are transported by sea or air while an export report is filed for transportation by land. Both documents are considered proof of shipment and export.)
- The exporter furnishes a valid GST return in form GSTR-3B, where a valid return means self-assessed tax has been paid in full for the tax period for which a refund is sought. (GSTR-3B is a monthly summary of exports made along with details of GST to be paid, input tax credit claimed, etc. How much tax you pay is decided on the basis of GSTR-3B.)
While these are the two conditions for a refund application, remember that refunds are granted on the basis of two returns – GSTR-3B and GSTR-1. The latter is a monthly or quarterly return with invoice-wise details of exports made.”