Section 96(1) in Kerala Goods and Services Tax Rules, 2017
(1)The shipping bill filed by an exporter shall be deemed to be an application for refund of integrated tax paid on the goods exported out of India and such application shall be deemed to have been filed only when :-(a)the person in charge of the conveyance carrying the export goods duly files an export manifest or an export report covering the number and the date of shipping bills or bills of export; and(b)the applicant has furnished a valid return in FORM GSTR-3;
