IGST refund on exports: how the shipping bill becomes your claim
A plain guide for exporters and their accountants to the automatic IGST refund on exported goods: what triggers it, what Customs and the GST system compare, what the SB error codes mean and how to clear them.
When you export goods on payment of IGST, you do not file a separate refund application. The shipping bill itself becomes the claim, and the refund moves on its own once three sets of data agree: your GST returns, the shipping bill and the carrier's export manifest. Almost every delay comes from one of the three disagreeing.
This guide is based on Rule 96 of the CGST Rules and ICEGATE's published FAQ, as checked on 6 October 2026. Refund procedures change through CBIC and GSTN circulars. Confirm the current position with your chartered accountant, your customs broker or the port's refund section before relying on it.
Two ways to export, two kinds of refund
- Export on payment of IGST. You charge IGST on the export invoice, pay it through your return, and get it back automatically against the shipping bill. This guide covers this route.
- Export under a Letter of Undertaking (LUT) or bond. You export without paying IGST and claim a refund of unutilised input tax credit instead, through a separate application on the GST portal under Rule 89.
Which route suits you depends on your credit position and cash flow. Settle it with your accountant before the first shipment of the year.
What makes the shipping bill a refund claim
Rule 96 of the CGST Rules treats the shipping bill as the application for refund of IGST paid on goods exported out of India. It counts as filed only when both of these are true:
- the person in charge of the conveyance has filed the export manifest (EGM) covering the shipping bill's number and date, and
- you have filed a valid GSTR-3B return for the period.
Your export invoices also go into Table 6A of GSTR-1, with the shipping bill number, date and port code. The GST system passes that invoice data to Customs, and ICEGATE validates it against the shipping bill.
What ICEGATE matches
- Shipping bill number, date and port code
- Your GSTIN
- The invoice number, exactly as written in both places
- The IGST paid on the invoice
- A filed export manifest for the shipping bill
When everything agrees, the record is validated and passed to Customs, which sanctions the refund and pays it into the bank account you registered with Customs.
The SB response codes, and what to do
| Code | What it means | What to do |
|---|---|---|
| SB000 | Validated successfully | Nothing. The refund moves to Customs for processing. |
| SB001 | No shipping bill matches the invoice data in GSTR-1 | Check the shipping bill number, date and port code in Table 6A, and amend them through Table 9A of GSTR-1. |
| SB002 | Export manifest (EGM) not filed | Ask the shipping line or airline agent to file the EGM. |
| SB003 | GSTIN on the shipping bill differs from the return | Check which GSTIN filed the shipping bill; the same GSTIN must report the invoice. |
| SB004 | Record already received and validated | A duplicate. Nothing more to do. |
| SB005 | Invoice number in GSTR-1 differs from the shipping bill | If the return is wrong, amend it through Table 9A. If the shipping bill is wrong, ask the port's refund section; Customs can correct some details through its officer interface. |
| SB006 | Gateway EGM not available (exports through an ICD) | Ask the carrier to file and link the gateway port's EGM. |
These are the codes ICEGATE describes in its FAQ. Check the portal for any it has added since.
When validation passes but the money does not arrive
- Bank account not validated. The account registered with Customs for refunds has to be validated through PFMS before payment can be credited. Check its status on ICEGATE.
- Held at the port. Differences between the shipping bill and the returns that the automatic check does not resolve are looked at by the port's refund section.
- Verification. Customs can hold refunds for verification where its risk checks flag an exporter or a shipment.
How to track your refund
On ICEGATE, the IGST refund status enquiry shows each shipping bill's validation response, whether a scroll has been generated and the payment status. Keep the shipping bill number, date and port code ready.
Habits that keep refunds moving
- Use the same invoice number, character for character, in the shipping bill and GSTR-1.
- Report the shipping bill number, date and port code in Table 6A, not just the invoice.
- Check the refund status on ICEGATE a week after sailing, and chase the EGM straight away if it shows SB002.
- Keep one GSTIN per export: the GSTIN that filed the shipping bill must report the invoice.
- Register and validate your bank account with Customs before the first export.
Where software helps
IGST refund errors are reconciliation errors: an invoice number typed one way by the exporter's accounts team and another way by the customs broker. Keeping the export job's invoice, shipping bill and status in one record makes the numbers your accountant reports the same numbers your broker filed.
Logiintra keeps each export job's documents and status together, with GST billing, and its AI reads invoices so they are not retyped. Customs filing and GST returns remain with your broker and accountant. See our freight forwarding software and customs broker software, or read the guides on the shipping bill process and the IGM and EGM.
Sources
More customs and GST guides
Good to know
Do I need to file a separate application for IGST refund on exports?
What does SB002 mean in IGST refund?
How do I correct an invoice mismatch for IGST refund?
Can I export without paying IGST?
Where can I check my IGST refund status?
Why is my refund validated but not paid?
Keep export paperwork consistent from the first document
Logiintra keeps each export job's invoice, documents and status together and reads invoices for you, so the numbers stay the same everywhere. See it on your own jobs.