Export incentive checklist

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• LUT for this financial year
  Filed (GST RFD-11) before exporting without paying IGST; otherwise export on payment of IGST and claim the refund.
• Shipping bill details
  Invoice number, value and GSTIN on the shipping bill match your tax invoice and GSTR-1 (Table 6A) — mismatches hold up IGST refunds.
• Scheme declared on the shipping bill
  RoDTEP and / or duty drawback claimed item by item at the time of filing; a missed declaration is hard to fix later.
• EGM filed
  The shipping line or airline has filed the export general manifest — refunds and drawback wait for it.
• IGST refund status
  Checked on ICEGATE; errors such as invoice mismatch cleared with Customs.
• Drawback credited
  Into the bank account registered with Customs; amounts match the shipping bill.
• RoDTEP credit
  Scrip generated on ICEGATE; used against import duty or transferred before it lapses — check the current validity.
• Export documents to the bank
  Submitted to your authorised dealer bank within the time the RBI allows (check the current Master Direction).
• Realisation
  Payment received within the period the RBI allows for the shipment; ask the bank before it lapses if you need an extension.
• e-BRC
  Generated on the DGFT platform for each realisation; matches the shipping bill and invoice.
• Licence obligations
  Advance authorisation / EPCG export obligation recorded against the shipping bill.
• Bank charges and FX
  Realised amount, bank charges and exchange rate booked in your accounts.

A general checklist — scheme rates, time limits and portal steps change. Confirm with your CHA, your bank and the latest DGFT and CBIC notices.