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India has two export-GST refund routes, and the correct tracking method depends on which one you used. If you paid IGST on exported goods, the shipping bill moves through the Customs/ICEGATE data flow after your GST return and export manifest are filed. If you exported under a Letter of Undertaking (LUT) or bond without paying IGST, you generally claim eligible unutilized input tax credit through FORM GST RFD-01 on the GST Portal. A status such as SB000 confirms successful GST–Customs matching, but it does not by itself prove that money has reached your bank account.
Choose the refund route before doing anything else
Your export documents determine both the claim and the status screen to use. Do not file an RFD-01 claim for an IGST-paid goods shipment merely because the shipping-bill refund has not arrived; those are different processes.
| Point of comparison | Export with IGST payment | Export under LUT or bond |
|---|---|---|
| Tax paid when goods were exported | IGST was charged and paid on the export supply. | No IGST was paid on the export supply. |
| What is refunded | The IGST paid on the exported goods. | Eligible unutilized input tax credit (ITC), subject to the refund rules. |
| How the claim starts | For goods, the shipping bill is treated as the refund application when the required GST return and export-manifest conditions are met. | An electronic FORM GST RFD-01 application is filed through the Common Portal for the applicable refund category. |
| Main status system | ICEGATE shipping-bill and Export General Manifest (EGM) status. | GST Portal refund-application status and acknowledgments. |
| Critical records | Correct export invoice data, GST return, shipping bill, and filed EGM/export report. | Export evidence, eligible ITC records, LUT or bond details where applicable, and the RFD-01 supporting documents. |
The instructions below use “goods” because the automatic shipping-bill process described here is the goods-export route. Services and special refund categories can have different evidence and filing requirements.
Route 1: claim the IGST refund for goods exported with payment of IGST
1. Reconcile the invoice, return and shipping-bill data
Before checking a status code, compare the export invoice and the information reported in your GST return with the shipping bill. Pay particular attention to the invoice number, invoice date, taxable value, IGST amount, shipping-bill number, shipping-bill date and port or location code. A mismatch can prevent Customs from validating the refund even when the goods physically left India.
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If the shipping-bill number or date was not available when you filed GSTR-1, GST Portal guidance allows those fields to be left out initially and supplied later through the amendment section for the month in which the information becomes available. Make the amendment rather than creating a second export invoice entry.
2. Furnish the valid GST return
The return containing the export transaction must be filed successfully. An invoice sitting in a saved or invalid return does not provide the GST-side data needed for the Customs match. Resolve any filing error, amendment issue or late-return restriction before treating a shipping-bill status as a payment problem.
3. Confirm that the export manifest or report has been filed
For a goods shipment, the carrier files the Export General Manifest (EGM) or the applicable export report with Customs. The EGM confirms that the goods physically left India. ICEGATE guidance states that refund processing starts after the EGM is successfully filed, so a completed shipping bill without an EGM is not the same as a payment-ready shipment.
The exporter normally has to ask the shipping line, airline or other carrier to correct or file the manifest. Keep the carrier’s confirmation and the final transport document with your export records.
4. Let the shipping bill serve as the refund application
For goods exported on payment of IGST, CBIC explains that the shipping bill is treated as the refund application after the valid return and export-manifest/report conditions are satisfied. This automatic Customs data flow is not the manual RFD-01 workflow used for the LUT/bond ITC route.
5. Check the shipping-bill and EGM status in ICEGATE
Menu names can change, but the documented path is:
- Sign in to ICEGATE.
- Open Services > Enquiry > Public Enquiries > Document Status > Shipping Bill.
- Enter the shipping-bill number, shipping-bill date and the relevant location or port.
- Review both the current shipping-bill status and the EGM status.
Save a copy of the result, including the date and any error code. The record is useful when Customs, the carrier or GST support asks you to demonstrate what the system currently shows.
What the main ICEGATE status codes mean
SB000: GST and Customs details matched
“SB000” means all details between GST and Customs match successfully for the Shipping Bill, and it is eligible for IGST refund.
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That is the meaning given in the ICEGATE IGST Refund FAQ. SB000 is a data-validation result, not a bank-credit confirmation. A shipment can show SB000 while payment is held for another reason, such as the wrong refund route, an amount below the threshold cited in the FAQ, an unvalidated bank account or a suspended Importer Exporter Code (IEC).
SB001: shipping-bill validation failed
SB001 indicates that the shipping-bill number, date or port/location combination transmitted with the GST invoice information does not match Customs’ shipping-bill record. Compare the three fields character by character across the invoice, GSTR-1 data and shipping bill. Correct the GST-side information through the permitted amendment process, or ask the Customs broker or port authority to correct the Customs record when the error is there.
SB002: EGM is not filed
The 2026 ICEGATE FAQ extract uses SB002 for an unfiled EGM. Contact the shipping line, airline or carrier and request filing or correction of the EGM. Recheck the shipping-bill enquiry after the carrier confirms submission; an unchanged status means the manifest may still be pending validation.
Why SB000 can still show no refund
Work through these checks in order instead of filing a duplicate claim:
- Confirm the route: SB000 applies to the IGST-paid shipping-bill flow. Goods exported under LUT or bond are refunded through the ITC/RFD-01 route, not as an IGST payment on the shipping bill.
- Check the amount: the ICEGATE FAQ lists a refund below ₹1,000 as one possible reason for SB000 without payment. Treat this as the FAQ’s troubleshooting explanation, not as a universal statement about every refund category.
- Validate the bank account with PFMS: payment can fail when the account or beneficiary details have not passed Public Financial Management System validation. Confirm the account number, IFSC and account-holder details with your bank and in the relevant tax records.
- Check IEC status: an IEC suspension is another cause listed in the FAQ. Resolve the suspension with the competent authority before expecting a release.
- Look for a PFMS rejection: the FAQ says a PFMS-rejected shipping bill may be marked permanently cancelled and sent to the relevant Customs port officer’s re-scrolling queue. Because handling can change, inspect the live bill record and ask ICEGATE or the Customs port for the current re-scrolling procedure.
Do not infer a guaranteed bank-credit date merely from SB000 or from a successful EGM. Those events establish eligibility and data flow, while payment still depends on account validation and downstream processing.
Route 2: claim an ITC refund for exports under LUT or bond
1. Verify that the claim is for eligible unutilized ITC
Collect the export invoices, return data, purchase invoices and electronic-credit-ledger records needed to support the eligible unutilized ITC calculation. Reconcile credit claimed in returns with credit actually available and remove ineligible or already-utilized amounts before preparing the application.
2. Confirm the export-manifest requirement for goods
CBIC’s refund rules state that, for export of goods, the application is filed only after the export manifest or export report has been delivered. This requirement is separate from proving that the shipping bill was created. Ask the carrier to resolve a missing or incorrect manifest before submitting a claim that depends on that shipment.
3. File FORM GST RFD-01 electronically
Use the applicable refund category in the GST Portal’s refund service and submit FORM GST RFD-01 with the requested statements, declarations and supporting records. The exact fields, upload limits and category-specific attachments can change, so follow the current labels displayed by the portal rather than an old screenshot or saved checklist.
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4. Track the RFD-01 application on the GST Portal
Use the GST Portal refund services to open the submitted or saved application view. The portal’s official user-guide index identifies a “View Submitted or Saved Application for Refund” instruction; menu wording can change, so search the current refund dashboard for that function. A saved draft is not a filed claim, and only a submitted application with an acknowledgement can move through the formal processing stages.
If the officer issues a deficiency memo or requests clarification, respond within the time and method shown in the portal notice. A deficiency can require a fresh application, while a simple request for information may be answered against the existing reference; follow the specific notice rather than assuming the outcomes are interchangeable.
Refund timelines: what the published figures do—and do not—promise
CBIC’s general refund FAQs state that, for covered categories, 90% may be sanctioned provisionally within seven days from acknowledgement, with the balance or refundable amount sanctioned within 60 days after receipt of a complete application. These are general application provisions, not a guaranteed end-to-end bank-credit schedule for every automatically processed IGST shipping bill.
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The seven-day period is tied to acknowledgement, not simply to export, EGM filing or an SB000 result. The 60-day figure applies after a complete application is received and therefore should not be used to promise a date for a shipment whose data, manifest or bank validation is still unresolved.
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- Export invoice number, date, taxable value and IGST amount.
- Shipping-bill number, date and port/location code.
- GSTR-1 export entry and any later amendment that added shipping-bill details.
- Filed GSTR-3B or other valid return evidence for the relevant period.
- EGM or export-report confirmation from the carrier or Customs system.
- IEC details and current status.
- Bank-account number, IFSC and proof of PFMS validation where applicable.
- For LUT/bond claims: LUT or bond details, eligible ITC workings, purchase-invoice support, electronic-credit-ledger reconciliation, RFD-01 ARN and acknowledgement.
- Screenshots or downloaded status results showing the date, shipping-bill number and status code.
When and where to escalate
Use ICEGATE or Customs support for Customs-side issues
Contact ICEGATE support or the relevant Customs port when the shipping-bill record, EGM, port code, PFMS rejection or re-scrolling status is the problem. Provide the shipping-bill number, date, location, invoice reference, status code and carrier response. A precise record prevents the issue being redirected as a generic GST filing question.
Use GSTN support for GST Portal issues
Contact GSTN support for return filing, amendment, RFD-01 submission, ARN visibility, ledger data or portal errors. Include the GSTIN, tax period, ARN or return reference, the exact error text and the time of the failed action. Do not send passwords, one-time passwords or complete bank credentials in a support ticket.
Common mistakes that delay an export refund
- Checking ICEGATE for a LUT/bond ITC claim, or checking only the GST Portal for an IGST-paid shipping-bill refund.
- Assuming that a shipping bill proves physical export when the EGM has not yet been filed.
- Leaving an unavailable shipping-bill number out of GSTR-1 and never adding it through amendment once it becomes available.
- Re-entering an invoice to fix a data mismatch instead of using the permitted amendment or Customs-correction route.
- Treating SB000 as proof of bank credit.
- Submitting a duplicate RFD-01 application while an earlier application or deficiency response is still active.
- Using an old portal path without checking the current menu labels and refund category.
- Escalating without the shipping-bill number, date, location, EGM evidence and status screenshot needed to trace the transaction.
Fast decision path
- Did you pay IGST on the exported goods? If yes, use the shipping-bill/ICEGATE path. If no, continue with the LUT/bond ITC path.
- For an IGST-paid shipment, is the valid GST return filed and is the EGM/export report filed? If either is missing, fix that dependency first.
- Does ICEGATE show SB000? If no, correct the specific SB001, SB002 or other live error. If yes, check the ₹1,000 FAQ threshold, PFMS bank validation and IEC status before escalating non-payment.
- For a LUT/bond claim, has the export manifest been delivered and has RFD-01 been submitted rather than merely saved? Track the ARN in the GST Portal refund service.
- Send Customs-side evidence to ICEGATE or the port, and GST-side filing evidence to GSTN.
Frequently Asked Questions
Does SB000 mean the refund has been credited to my bank account?
No. ICEGATE uses SB000 for successful GST–Customs matching and eligibility for an IGST refund. Check the refund route, the FAQ’s ₹1,000 troubleshooting threshold, PFMS bank validation and IEC status if payment is still missing.
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Can I claim an RFD-01 refund for goods exported after paying IGST?
The IGST-paid goods route is processed through the shipping bill and Customs data flow. RFD-01 is the general electronic application used for the applicable LUT/bond and other refund categories; confirm the current category instructions before filing.
Who can fix an SB002 error?
SB002 indicates that the EGM is not filed. Ask the shipping line, airline or other carrier to file or correct it, then recheck the ICEGATE shipping-bill enquiry.
The Bottom Line
Identify the route first: IGST-paid goods refunds depend on accurate GST data, a filed EGM and ICEGATE processing; LUT/bond exports require an eligible-ITC RFD-01 claim on the GST Portal. SB000 confirms matching, not payment, so verify PFMS, IEC and bank details before escalating.
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