Para 14.2.13.2 — CAM

14.2.13.2 PROCESS OF REFUND OF IGST PAID BY EXPORTERS ON GOODS EXPORTED OUT OF INDIA a) In accordance with Rule 96 of CGST Rules, the shipping bill filed by an exporter of goods shall be deemed to be an application for refund of integrated tax (IGST) paid on the goods exported out of India. The application is deemed to have been filed only when the Export General Manifest (EGM) has been generated and the GSTR3B has been filed by the tax payer.