If you have filed your GSTR-1 and GSTR-3B but haven’t received your IGST refund for exports, the process is usually automatic, but it often gets stuck due to data mismatches. Under Rule 96, the ...
GSTN has introduced auto-computation of interest and auto-population of liability breakup in GSTR-3B from January 2026. The update strengthens system-based compliance and limits manual discretion in ...