The correct way to claim an Indian export GST refund depends on whether you paid IGST on the export or exported under a LUT/Bond without paying IGST. IGST-paid exports of goods normally use the shipping-bill and customs data flow through ICEGATE. LUT/Bond exports generally require an electronic FORM GST RFD-01 application on the GST Portal to recover eligible unutilized input tax credit.
Identify the route first, then verify the return, invoice, export-manifest and bank details that support it. A shipping-bill status of SB000 means GST and Customs data matched successfully and the bill is eligible for an IGST refund; it does not, by itself, prove that money has reached your bank account.
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Choose the correct refund route
Exporters commonly use one of two GST routes. They are not interchangeable, and they are tracked in different systems.
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|---|---|---|
| What you pay at export | IGST is paid on the exported goods. | No IGST is paid on the export, subject to the LUT/Bond conditions. |
| What is refunded | The IGST paid on the eligible export. | Eligible unutilized input tax credit (ITC). |
| Primary refund mechanism for goods | The shipping bill is treated as the refund application after the required return and export-manifest conditions are met. | An electronic FORM GST RFD-01 refund application is filed through the GST Portal. |
| Where to track | ICEGATE shipping-bill and Export General Manifest (EGM) status. | GST Portal refund-application status and acknowledgments. |
| Key data flow | GST return and invoice details must match Customs records; the EGM confirms physical export. | Export and ITC records support the RFD-01 claim; the export manifest/report must have been delivered for exported goods. |
The steps below concern exports of goods. Services and special refund categories can have different evidence and filing rules, so use the category-specific instructions currently displayed on the GST Portal.
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Prepare records before claiming anything
Most delays begin with inconsistent identifiers rather than with the refund form itself. Assemble the following records for each export shipment:
- GSTIN, legal name and the relevant tax period.
- Export tax invoice number and date, taxable value and the applicable IGST amount, if IGST was paid.
- Shipping-bill number, date and customs location or port.
- GSTR-1 details and the corresponding valid GST return for the period.
- Export General Manifest or export report filing confirmation from the carrier or customs process.
- Bank-account details associated with the GST registration and, where applicable, PFMS validation status.
- IEC status and any customs or GST correspondence relating to the shipment.
- For a LUT/Bond claim, the LUT/Bond reference, purchase and input-tax records, and the computation of eligible unutilized ITC.
Use the same spelling, number formats and dates across the invoice, GSTR-1, shipping bill and Customs transmission. A single digit or port mismatch can stop automatic matching.
Claim an IGST refund for exported goods
1. Confirm that IGST was actually paid
Use this route only when the export invoice and return show IGST paid on the goods. If the shipment was made under a LUT or Bond without payment of IGST, a shipping-bill IGST refund is not the correct claim; follow the RFD-01 process instead.
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Enter the export invoice and IGST details in GSTR-1 for the relevant period and furnish the valid return. GST Portal guidance allows the shipping-bill number and date to be omitted from GSTR-1 when they are not yet available. When the information arrives, add it through the amendment section for the month in which it becomes available. Check the current return instructions for the exact table and amendment label because portal layouts can change.
3. Ensure the export manifest or report is filed
The carrier or customs process must deliver the export manifest/report. For goods, the EGM is the practical confirmation that the shipment physically left India. CBIC states that the shipping bill is treated as the refund application only after the valid return and the required export-manifest or report conditions are satisfied. ICEGATE explains that refund processing starts after the EGM is successfully filed.
4. Allow GST and Customs data to match
GST-transmitted invoice information is matched with the shipping-bill record. The shipping-bill number, date, port or location, invoice number and tax figures must correspond. You normally do not submit the same claim through the manual RFD-01 workflow for an IGST-paid goods export; doing so can place the claim in the wrong route.
5. Check the shipping-bill result
Once the return and EGM data are available, check the bill in ICEGATE. A successful match can make the bill eligible for automatic IGST refund processing, but bank-credit checks and exception handling can still affect payment.
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Track an IGST-paid shipping bill in ICEGATE
- Sign in to ICEGATE or use its public enquiry facility.
- Open Services > Enquiry > Public Enquiries > Document Status > Shipping Bill. Menu labels can be revised, so use the current equivalent if the wording differs.
- Enter the shipping-bill number, shipping-bill date and customs location or port.
- Review the displayed shipping-bill status and EGM status. Save or print the result with the date and query details for your records.
- If the status is an error or the EGM is absent, resolve that underlying record before treating the refund as delayed.
ICEGATE’s IGST Refund FAQ defines SB000 this way: SB000 means all details between GST and Customs match successfully for the Shipping Bill, and it is eligible for IGST refund.
The wording describes matching and eligibility, not a guaranteed bank-credit date.
Understand the main shipping-bill statuses
SB000: matching succeeded
SB000 indicates that GST and Customs details matched successfully and the shipping bill is eligible for IGST refund. If no payment follows, do not resubmit the same claim immediately. First check whether you used the LUT/Bond route, whether the amount is below the threshold mentioned in the ICEGATE FAQ, whether PFMS has validated the bank account and whether the IEC is active.
SB001: shipping-bill validation failed
ICEGATE describes SB001 as a validation failure when the shipping-bill number, date or port combination in the GST-transmitted invoice information does not match the Customs shipping-bill details. Compare the identifiers character by character in GSTR-1, the invoice and the shipping bill. Correct a return entry only through the amendment facility and procedure currently permitted on the GST Portal; do not alter a Customs document informally.
SB002: EGM is not filed
The 2026 ICEGATE FAQ extract states that SB002 means the EGM has not been filed. Contact the shipping line, airline or other carrier responsible for the manifest and ask it to file or correct the EGM. After the carrier confirms filing, recheck the shipping-bill enquiry; Customs and GST processing may still require time to receive and validate the update.
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SB000 but there is still no refund
The ICEGATE FAQ lists several possible causes:
- The export was actually made under LUT/Bond, so the eligible claim is an ITC refund through RFD-01 rather than an IGST shipping-bill refund.
- The refund amount is below ₹1,000. This is a troubleshooting reason stated in that FAQ, not a general statement that every GST refund below ₹1,000 is prohibited.
- The bank account has not been validated with PFMS.
- The IEC is suspended.
Check each item against the live shipment and taxpayer records. If all four are clear, retain the SB000 evidence and contact the appropriate support channel rather than filing a duplicate claim.
PFMS rejection or cancellation
The cited ICEGATE FAQ says that a PFMS-rejected shipping bill may be marked permanently cancelled and sent to the relevant Customs port officer’s re-scrolling queue. Because this handling is process-specific and can change, confirm the live bill record and ask ICEGATE or the Customs port for the current re-scrolling procedure. A bank-account correction may require validation before any reprocessing is possible.
Claim an ITC refund for exports under LUT or Bond
1. Verify the LUT/Bond route and eligible ITC
Confirm that the goods were exported without payment of IGST under a valid LUT or Bond. Reconcile the export invoices, the returns and the input-tax ledger. Only eligible unutilized ITC should be included in the computation; separate blocked, reversed or otherwise ineligible credits before preparing the claim.
2. Confirm the export manifest/report
For exported goods, CBIC’s refund rules state that the application is filed only after the export manifest or export report has been delivered. Obtain the carrier or Customs confirmation before submitting the claim so that the application is not filed against an export that has not yet reached the required manifest stage.
3. File FORM GST RFD-01 electronically
- Open the GST Portal and select the refund service for filing a new application.
- Choose the refund category that corresponds to export of goods or the applicable unutilized-ITC category shown by the portal.
- Select the relevant tax period and enter the export and ITC figures requested by the current form.
- Upload the supporting statements and documents required for that category, including export evidence and the ITC computation.
- Submit using the prescribed electronic verification method and record the Application Reference Number (ARN) or acknowledgment.
Form fields, document limits and category names can be revised. Follow the live GST Portal prompts rather than relying on an old screenshot or a field sequence from another refund category.
4. Track the RFD-01 application
Use the GST Portal refund-services area and the current View Submitted or Saved Application for Refund function, or its equivalent menu label, to locate the application by ARN, period or status. A saved draft is not a filed claim. Keep the final acknowledgment and any notice, deficiency memo or sanction order with the export records.
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CBIC’s sectoral FAQs give general refund guidance of 90% provisionally within seven days from acknowledgment for covered categories and sanction of the balance or refundable amount within 60 days after receipt of a complete application. These are general application provisions, not a guaranteed end-to-end bank-credit schedule for every automatically processed IGST shipping bill.
For an IGST-paid goods export, EGM filing, SB000 and bank validation are separate checkpoints. An EGM can be filed while a payment exception remains unresolved, and SB000 can appear before a bank-credit issue is cleared. Do not promise a customer or accounting team a fixed payout date solely from the shipping-bill status.
Where to escalate a stuck refund
Use ICEGATE or Customs for shipping-bill data
Contact ICEGATE support or the relevant Customs port when the problem concerns a shipping-bill number, port, EGM, SB status, PFMS re-scrolling or Customs-side transmission. Include the GSTIN, IEC, shipping-bill number and date, port, invoice number, current status and screenshots or enquiry timestamps.
Use GSTN support for GST return or portal issues
Contact GSTN support when the issue concerns GSTR-1 reporting, an amendment, an RFD-01 filing, ARN generation, a GST Portal error or a taxpayer-account record. Provide the return period, ARN or amendment reference, exact error text and the steps already attempted.
Ask the carrier to correct the manifest
For SB002 or any missing or incorrect EGM, the shipping line, airline or other carrier is usually the party that must submit or correct the manifest. Request written confirmation of the correction and then recheck ICEGATE.
Consider professional help for persistent mismatches
A qualified GST practitioner or customs broker can reconcile return data with shipping-bill and carrier records when several invoices, amendments or ports are involved. Give the professional a complete audit trail; submitting duplicate or contradictory claims can create a second problem.
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Common mistakes that delay an export refund
- Choosing the IGST-paid route when the export was made under LUT/Bond, or filing RFD-01 for an IGST-paid goods shipment that should flow through the shipping bill.
- Leaving a shipping-bill number or date out of GSTR-1 and never adding it through the permitted amendment process after the details become available.
- Assuming that filing GSTR-1 proves physical export when the EGM has not been filed.
- Entering a port, date or shipping-bill number that differs from the Customs record.
- Checking only SB000 and not validating the bank account with PFMS or checking IEC suspension.
- Treating a saved RFD-01 draft as a submitted application.
- Using an old portal path or obsolete form field without checking the current GST Portal and ICEGATE labels.
- Submitting a duplicate claim instead of preserving the status evidence and escalating the specific failed data flow.
A practical status-check checklist
- Identify whether IGST was paid or a LUT/Bond was used.
- Match the invoice, GSTR-1, shipping-bill number, date and port.
- Confirm the valid GST return was furnished.
- Confirm that the EGM or export report was delivered.
- For IGST-paid goods, query ICEGATE shipping-bill status and record SB or EGM results.
- For LUT/Bond exports, confirm the RFD-01 ARN and GST Portal application status.
- If SB000 has no payment, check the route, the FAQ’s ₹1,000 troubleshooting threshold, PFMS validation and IEC status.
- Escalate to the portal or agency that owns the failed data: carrier for EGM, ICEGATE/Customs for shipping-bill flow, or GSTN for return and refund-application issues.
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