Refund scroll not generated? Facing SB005, SB006, or PFMS errors? We diagnose data mismatches and coordinate with Customs to release your funds.
Find out why your IGST refund is stuck.
Under Rule 96 of CGST Rules, exporters who pay IGST on exports can claim a refund. The process is designed to be automated: once the GSTR-3B is filed and the Export General Manifest (EGM) is submitted, the GSTN portal transmits invoice data to ICEGATE.
Ideally, the ICEGATE system matches the GST return data with the Shipping Bill data. If they match, a Refund Scroll is generated, and money is credited to your bank account. However, even a tiny mismatch (like a comma in an invoice number or a ₹1 difference in tax value) causes the system to reject the refund, leading to specific Error Codes.
Identifying the error code is the first step to resolution.
The Invoice Number or Amount in the Shipping Bill does not match Table 6A of GSTR-1.
Gateway EGM not filed OR error in container/rotation number.
PFMS rejected the bank account due to name mismatch or IFSC update.
Common for ICD exports where gateway port EGM is missing.
We don't just identify the error; we fix it. Our team liaises with GSTN, ICEGATE, and Customs Officers to manually trigger the refund scroll.
Analysis of GST Returns vs Shipping Bills.
Preparing the mapping sheet required by Customs.
Physical submission of documents for data correction.
Ensuring your name appears in the final payment scroll.
We operate on a transparent model.
Per Shipping Bill Analysis
Payable only after scroll generation.
An automated system is only fast if your data is flawless. CloudDesk is the 'Quality Control' before you hit 'Submit'.
The refund depends on three systems talking to each other: Your Invoice, GST Portal (GSTR-1/3B), and Customs (ICEGATE).CloudDesk’s Recon-Bot checks all three. If your invoice says "INV-01" but your shipping bill says "INV/01", the refund will fail. We catch these formatting errors before they hit the portal.
Customs uses cryptic codes to reject refunds (e.g., SB003 for GSTIN mismatch, SB005 for Invoice mismatch).CloudDesk provides a Real-Time Error Dashboard that not only tells you what the error is but exactly how to fix it (via an amendment or a clerical correction).
Unlike goods (where the Shipping Bill is the application), Service Exports require a manual filing of Form RFD-01.CloudDesk manages the collection of FIRC (Foreign Inward Remittance Certificates) or BRC, maps them to your service invoices, and files the application within the 2-year statutory limit.
The GST portal now uses a "Ledger Based Approach." If the IGST you paid in GSTR-3B is even ₹1 less than what you claimed in GSTR-1, the portal won't transmit your data to Customs.CloudDesk monitors your Export Ledger balance to ensure you are always in the "Green" for transmission.
Filing GSTR-3B is just the first step. You must check if the GSTR-1 data was transmitted to ICEGATE. Log in to the GST portal and check the "Track Status of IGST Refund" tab.
Yes, Section 149 of the Customs Act allows amendment. However, for IGST refund purposes, officers often use the "Officer Interface" to manually correct the mismatch rather than amending the bill itself.
Technically, the Shipping Bill is the application for refund, so there is no separate time limit if the bill was filed on time. However, resolving errors should be done promptly, ideally within 2 years.
"1. With Payment of IGST: You pay tax upfront and get it back as a refund. (Best for goods to keep capital moving). 2. Without Payment of IGST (under LUT): You don't pay tax; you only claim a refund of your Input Tax Credit (ITC). (Best for services and SaaS)."
For goods (with payment), it’s usually 15–30 days after the ship leaves (EGM filed). For services (via RFD-01), it takes 30–60 days after the officer approves the application.
In 2026, the government has removed the minimum threshold for export refunds. You can claim a refund even for small amounts to ensure every rupee counts.
"Data Mismatch. Common culprits are: • Wrong Port Code in GSTR-1. • Invoice Number format difference. • EGM (Export General Manifest) not filed by the shipping line."
This means "Invalid Invoice Number." It happens when the invoice number in your GST return doesn't match the one on your Shipping Bill. CloudDesk helps you file an Officer Interface request to fix this.
Your refund will fail at the final step (PFMS). You must ensure your bank account is "Validated" on both the GST Portal and ICEGATE. CloudDesk checks your PFMS Status monthly.
No. For services, the "Proof of Export" is the FIRC/BRC showing payment received in convertible foreign exchange.
Yes. Supplies to SEZ (Special Economic Zones) are treated as "Zero-Rated." You can claim a refund just like a physical export, provided you have the "Authorized Operations" endorsement from the SEZ officer.