GST Refund: Export With Payment of IGST

What This Refund Covers

If you export goods or services after charging and paying IGST — instead of using a Letter of Undertaking — that IGST is refundable in full. For goods, this is the fastest refund route in the entire GST system: your shipping bill is deemed to be the refund application under Rule 96, and once your GSTR-1 (Table 6A) and GSTR-3B are filed and the shipping line files the Export General Manifest (EGM) with Customs, the refund is credited automatically through ICEGATE — no separate Form RFD-01 required.

For export of services, there's no shipping bill involved, so the automatic route doesn't apply — you file Form RFD-01 with Statement 2 and your BRC/FIRC as usual, similar to the LUT route but referencing the IGST already paid instead of claiming ITC.

AutoFor goods — no RFD-01 needed

SB005Most common blocking error code

2 YrsTime limit if manual filing is needed

Be Prepared

Documents Required

Shipping Bill

Auto-linked to your refund — this is the application itself for goods exported with IGST paid.

GSTR-1 (Table 6A) & GSTR-3B

Must be filed with matching IGST figures for the relevant period — this is what triggers processing.

Export General Manifest (EGM)

Filed by the shipping line or airline with Customs — without this, the refund stays pending regardless of your filings.

Bank Account Validated on ICEGATE

Your account must be registered and validated with Customs, separately from GST portal validation.

RFD-01 + Statement 2 (Services Only)

Required only for export of services — invoice-wise details of the IGST-paid supply.

BRC / FIRC (Services Only)

Proof of receipt of payment in convertible foreign exchange for the exported service.

Avoid the Common Traps

Why This Refund Gets Stuck

SB005 / Invoice Mismatch

Invoice number or IGST amount on the shipping bill doesn't exactly match GSTR-1 — the single biggest cause of stuck export refunds.

EGM Not Filed

The carrier hasn't filed the Export General Manifest with Customs — you may need to follow up with your freight forwarder.

ICEGATE Bank Validation Pending

GST portal validation isn't enough — the account also needs to be registered on the Customs ICEGATE system.

FAQs

Do I need to file RFD-01 for export of goods with IGST paid?

No. For goods, the shipping bill itself is treated as the refund application under Rule 96 — once your GSTR-1 (Table 6A) and GSTR-3B are filed and the carrier files the Export General Manifest, the refund is processed automatically without a separate RFD-01.

Why is my IGST refund not credited despite filing everything?

The most common cause is an "SB005" error — a mismatch between the invoice number, IGST amount, or shipping bill details on the shipping bill versus what's declared in GSTR-1. This has to be corrected through the amendment facility on the customs/GST portals before the refund releases.

Does this route apply to export of services too?

No — the automatic shipping-bill route only applies to export of goods. For export of services with IGST paid, you still file Form RFD-01 with Statement 2 and BRC/FIRC as proof of payment receipt.

Refund Stuck on an SB005 Error?

Share your shipping bill and GSTR-1 details on WhatsApp — we'll identify the mismatch and get it corrected.

Chat on WhatsApp ← All Refund Types