Refunds will not be allowed in cases of:-

Correct ans should be (B) and (C)

answer is wrong option can never be A

Refund is allowed in all the cases provided under option a,b,c

Answer only B

All Exports are deemed as inter-state. Only IGST is applicable on Exports.



There are some conditions laid down for successful claiming of refund of IGST paid on exports:

GSTR-3B for the month is filed
Table 6A of GSTR-1 has been filed
Details of Shipping Bill and Invoice provided in Table 6A of GSTR-1 should match
The IGST amount mentioned in GSTR-3B is equal or more than the IGST mentioned in Table 6A of GSTR-1.


As per Act, 90% of refund is processed on a provisional basis within 7 days of application for refund.

Answer may be B & C.......

Required explanation