Goods and Services Tax
Government of India, States and Union Territories

Please confirm to below guidelines for refund of IGST paid on export of goods:

1. Invoice data for export of goods is provided in Table 6A of GSTR 1 for the relevant tax period
2. Invoice numbers provided in Table-6A of GSTR 1 are same as that of the invoice details given in Shipping Bill.
(The invoice with different invoice number/date than given in shipping bill will be rejected by ICEGATE)
3. Select With payment of tax from the GST Payment drop down when filling the invoice details
(Invoices selected as without payment of tax are not eligible for refund from ICEGATE)
4. Shipping bill number, shipping bill date and port code are specified mandatorily and correctly, in case of export of goods.
(Invoices, which don’t have these details, shall not be sent to ICEGATE for further processing)
5. Port code is alphanumeric six character code as prescribed by ICEGATE. Refer to list given by ICEGATE at https://www.icegate.gov.in/SMTPList.html
   (Invoice, which have incorrect port code, are likely to get rejected by ICEGATE)