GST Refund / IGST Refund from Customs in Delhi
Professional support for GST Refund and IGST Refund from Customs in Delhi, covering eligibility assessment, export and shipping-bill reconciliation, GST return matching, documentation, refund application filing and follow-up with the relevant authorities. Our support helps exporters and other eligible taxpayers address GST refund claims, IGST refund issues and export refund compliance efficiently.
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Is the claim a GST portal refund or an IGST export refund processed through Customs?
The refund route depends on the nature of the claim. GST refund claims are generally filed through FORM GST RFD-01, while IGST refund on export of goods follows the Customs-system route under Rule 96. Understanding the applicable procedure, export documentation, shipping bill details and tax records is important for accurate GST refund processing and export refund compliance.
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 GST refund route, nature of the export transaction and whether the claim is being prepared, delayed, withheld or reviewed under a departmental query.
GST RFD-01 Refund Preparation
Assess eligibility, refund period, ITC and turnover workings, supporting statements, declarations and GST RFD-01 filing requirements.
IGST Refund from Customs
Review shipping bills, export invoices, GSTR-1 and GSTR-3B consistency, along with the IGST refund status in the Customs system.
Mismatch & Error Resolution
Identify invoice, shipping-bill, GSTIN, port, EGM/manifest or GST return-data mismatches that may affect export GST refund processing.
Deficiency / Departmental Follow-up
Support responses to deficiency memos, clarification requests, rejected or withheld refunds and related GST refund representation before the appropriate authority.
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 begins by determining whether the claim is a GST portal refund or an IGST export refund processed through Customs, followed by reconciliation, filing and issue resolution.
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.
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 refund eligibility, export documentation, IGST refund reconciliation and Customs data review, with structured representation where processing is delayed, withheld or disputed.
Route Identification
Determine whether the claim falls under GST RFD-01 or the Rule 96 IGST export refund route through Customs.
GST + Customs Reconciliation
Review GST returns, export invoices, shipping bills and Customs records to identify GST refund mismatches and processing issues.
Claim Documentation
Organise working papers and supporting documents according to the applicable GST refund claim or IGST refund procedure.
Query / Dispute Support
Support pending, withheld or rejected GST refund claims, including clarification responses and structured GST refund representation using the underlying transaction records.
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.