IGST Scroll Status: Meaning, Types & How to Check on ICEGATE

Exports of goods are classified as zero-rated supply under the GST Act. Accordingly, any IGST paid is eligible for a refund. The IGST Refund Scroll Status helps an exporter to track the status of these refunds. Knowing the IGST Refund Scroll status on the ICEGATE portal can help resolve mismatches quickly, thereby avoiding unnecessary delays.

Key Takeaways

• The IGST Scroll is a refund payment authorisation generated by Customs.
• Scroll status can be checked online through ICEGATE.
• Export invoice data must first be transmitted from the GST Portal to ICEGATE.
• The refund is credited only after the scroll generation and bank validation.

What is an IGST Scroll?

An IGST scroll is a payment document generated by Customs after approving the IGST refund claim on exports of goods.

An exporter files GSTR-1 (with export invoice details), GSTR-3B (confirming the tax payment), shipping bill and export general manifest. Thereafter, the system matches GST return data with customs shipping bill data. 

If all details match and tax has been properly paid, the Customs department generates a scroll number, which authorises the refund amount to be credited to the exporter’s registered bank account.

How to Check IGST Scroll Status Online

You can track IGST refund progress through two portals:

On the ICEGATE Portal 

1. On this portal, log in using IEC credentials.
2. Navigate to:
   Services → Enquiries → IGST Scroll Sanctioned Status
3. Enter details such as:
   • IEC
   • Shipping Bill Number
   • Location name/Port Code needs to be selected from the dropdown list
   • Date range (More than 7 days will not be permitted)
4. Click Search to view the status.

The portal will show whether the scroll is generated, pending, or rejected due to errors.

On the GST Portal 

Before a scroll number is generated, export invoice data must be transmitted from GST to ICEGATE.

Steps:

1. Log in to the GST Portal.
2. Go to:
   Services → Refunds → Track Status of Invoice Data Shared With ICEGATE
3. Select Financial Year and Month.
4. Click Search.

Customs can only process the refund if the invoice data is transmitted. 

Different Types of IGST Scroll Status

Time Limit for IGST Refund & Scroll Generation

The refund process for IGST-paid exports starts from the date of the export general manifest, and GSTR-3B is filed. Accordingly, the system scrutinises both data from customs and GST departments, on the basis of which the scroll is generated within 7-15 days.

90% of the refund will be credited within 7-10 working days, while the balance shall be remitted within 60 days.