Refund of IGST

This discussion clarifies whether state authorities can process IGST refunds for goods exported from India where IGST was paid. It explains that if the proper officer is a state-level authority, they can sanction refunds allowed in appeal or subsequent forums using FORM GST RFD-06 and issue payment orders in FORM GST RFD-05. The process leverages Rule 96 of CGST, where the shipping bill acts as the refund application, provided GSTR-1 and GSTR-3B are filed correctly.