GST Refund / IGST Refund from Customs in Delhi
GST refund support for exporters and other eligible taxpayers that need eligibility review, reconciliation, documentation, application filing and follow-up.
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Is the claim a GST portal refund or an IGST export refund processed through Customs?
The procedure differs materially. Most GST refunds are filed in FORM GST RFD-01, while Rule 96 provides a Customs-system route for refund of IGST paid on export of goods.
GST Refund through RFD-01
Refunds such as unutilised ITC on eligible zero-rated supplies, inverted-duty claims and other prescribed categories are generally filed electronically in RFD-01 under the applicable rules.
- Eligibility and period review
- ITC / turnover reconciliation
- Statements and documentary evidence
IGST Refund from Customs System
For eligible export of goods with payment of IGST, the shipping bill is deemed to be the refund application when Rule 96 conditions are met and Customs processes the refund.
- Shipping bill / export manifest data
- Valid GSTR-3B
- GSTR-1 / shipping bill data consistency
Two refund routes require two different readiness checks.
GST refund work should begin by identifying the statutory refund category and the system through which the claim is processed. Treating every refund as the same portal filing can create unnecessary delay.
For refund of IGST paid on eligible export of goods, Rule 96 links the GST return data with the Customs export system. The shipping bill is treated as the refund application once the required export manifest / report and valid return conditions are satisfied.
For other refund categories, Rule 89 generally uses FORM GST RFD-01 together with category-specific statements and documentary evidence.
Choose the Refund Route
The first review should identify which system and documents control the claim.
What GST refund and IGST export-refund support can cover.
The scope depends on the refund route and whether the claim is being prepared, delayed or already under query.
GST RFD-01 Refund Preparation
Eligibility, period selection, ITC / turnover workings, statements, declarations and portal filing support.
IGST Refund from Customs
Review shipping bills, export invoice reporting, GSTR-1 / GSTR-3B consistency and Customs-system refund status.
Mismatch & Error Resolution
Identify invoice, shipping-bill, GSTIN, port / manifest or return-data differences that may block processing.
Deficiency / Departmental Follow-up
Support deficiency memos, clarification requests, rejected / withheld refund issues and related representation.
Why eligible refunds often remain pending.
Shipping Bill / GSTR-1 Mismatch
Export invoice or shipping-bill data does not align with outward-supply reporting.
Invalid / Incomplete Return Condition
The return data required for processing has not been validly furnished or is inconsistent.
ITC Reconciliation Gap
The amount claimed does not reconcile cleanly with eligible credit and underlying purchase records.
Document / Category Error
The claim is filed under the wrong category or the evidence does not satisfy that category.
Key checkpoints before a GST or IGST export refund is pursued.
GST Refund Framework
Provides the principal statutory refund framework under the CGST Act.
RFD-01 Route
Covers electronic refund applications and category-specific documentary evidence for most refund types.
IGST on Export Goods
Treats the shipping bill as the refund application for eligible IGST-paid export goods when prescribed conditions are met.
System Reconciliation
Export invoice, shipping bill, manifest and return information must align for automated processing.
A different workflow depending on the refund route.
The process below starts by deciding whether the claim is a GST portal refund or Customs-system IGST export refund.
Classify the Claim
Identify the refund category, period and processing route.
Reconcile
Match books, returns, invoice-level data and export / Customs records.
Prepare / Rectify
Compile RFD-01 documents or correct export / return mismatches.
File / Track
Submit the GST claim or monitor the Customs-system processing status.
Respond
Handle deficiency, withholding, rejection or clarification issues.
GST Refund Claim Process Graphic
What records should be prepared for GST / IGST refund review?
For export refunds, tax eligibility is only part of the problem—the data must also move correctly between GST and Customs.
Rule 96 makes the Customs system central to refund of IGST paid on export of goods. A mismatch in shipping-bill and outward-supply data can stop the application from being treated as filed until the exporter rectifies the mismatch.
For RFD-01 claims, the emphasis is different: the taxpayer must establish that the refund is due using the prescribed statements, declarations and supporting documents.
For recurring exporters, the most effective control is an export-refund reconciliation before returns and shipping-bill data become difficult to correct.
Is your refund eligible but stuck because of GST / Customs data?
Review the Refund RouteWhy businesses work with JJJ & Company LLP on refund matters.
Refund support can combine GST eligibility review with export / Customs data reconciliation and later representation where processing is blocked.
Route Identification
The team first determines whether the claim belongs in RFD-01 or the Rule 96 Customs-system route.
GST + Customs Reconciliation
Return data is reviewed together with export invoices and shipping-bill information where relevant.
Claim Documentation
Working papers are organised around the statutory refund category instead of using a generic checklist.
Query / Dispute Support
Pending, withheld or rejected claims can move into structured representation using the same underlying record.
Services that often connect with GST refunds.
Common GST refund and IGST refund-from-Customs questions.
What is the difference between a GST refund and IGST refund from Customs?
Why can an IGST export refund get stuck?
Does the exporter need a valid GSTR-3B for Rule 96 refund processing?
Is every export refund processed by Customs?
Can you review a refund that is already pending?
Can GST and Customs export data be reconciled before filing?
Need to discuss your requirement?
Share a few details and our team can review your requirement and discuss the next step.