Goods and Services Tax

General Advisory on Refund of IGST paid on Exports of Goods with Payment of Tax

Goods and Services Tax – GST – By: – Praveen Nair – Dated:- 17-2-2018 Last Replied Date:- 20-2-2018 – This is with reference to the processing of invoices of GSTR 1 pertaining to the export of goods with payment of IGST by the GST System, and transmission of validated invoices to ICEGATE for refund of IGST paid on exports of goods. As per Rule 96, the refund of IGST paid on export of goods is processed and disbursed by Customs. The GST System validates invoice data filed under Table 6A of GSTR 1 based on certain rules, which are specified in Para-E of this advisory, and transmits to ICEGATE for further validation and disbursement of refund. It has been observed that many records are failing validation at GST System, and hence data hasn't got transmitted to ICEGATE. The following are top reasons for validation failures: Export Invoices filed in Table 6A of GSTR 1 did not have information of SB Number, SB Date or Port Code, Total IGST, payable through export invoices specified under

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The following are the main reasons: Mismatch in invoice number and date of the invoices filed in GST System and invoices submitted in SB at customs. Mismatch of port code given in invoice filed in GST System and the invoices given in SB at customs Mismatch of other details of invoices filed at GST System and invoices filed with SB like value, IGST amount etc. Due to such validation failures, the refund of IGST paid on exports is impacted and not processed. Therefore, exporters/taxpayers are hereby requested to follow the following advisory so that they may file their returns (GSTR 1/ GSTR3B) correctly, ensuring that their refund of IGST paid on export of goods are processed successfully. Advisory to the Exporters for Refund of IGST Paid on Export of Goods To ensure that the GST System transmits invoice data, for refund of IGST paid on exports of good, the exporters are advised to provide Complete and Correct Data as per the points given below: File GSTR 1 for the corresponding tax per

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which have incorrect port code, are likely to get rejected by ICEGATE) While filing GSTR 3B Return for the said tax period, please ensure that: IGST amount to be paid on export of goods/services outside India or to SEZ etc. are filed under Table 3.1 (b) and not under Table 3.1(a) or 3.1(c) of GSTR 3B, IGST amount filed in Table 3.1(b) of GSTR 3B is either equal to, or greater than the total IGST shown to have been paid under Table 6A, and Table 6B of GSTR 1 (NONE of the export invoices shall be processed for transmission to ICEGATE if correct IGST amount is not mentioned and paid through Table 3.1(b) of GSTR 3B) Advisory on upcoming facility to the Exporters for modification of GSTR 1 and adjustment of GSTR-3B data, where taxpayer has committed some mistakes: The taxpayers may modified their incorrect invoice data of Table 6A through Table 9A of subsequent tax period. Missing Shipping Bill details or port code detail can be completed Incorrect invoice numbers or other details can be co

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quent tax period. In all these cases, GST System shall aggregate the amount of IGST shown to have been paid under Table 6A/6B and 9A of GSTR 1 and the aggregate IGST amount actually paid through Table 3.1(b) and validation will be done on the basis of cumulative IGST amount of multiple tax period. – Reply By kamalakara ks – The Reply = Sir Thanks for very useful article. we have shown export with payment of IGST in Table 3(1) (a) of GSTR3B instead 3(1) (b). and declared in 6A of GSTR1 It is mentioned that appropriate adjustment may be done in subsequent month. Kindly explain how do make appropriate adjustment in GSTR 3B in subsequent month . – Reply By Harish Kohli – The Reply = Sir This is with reference to your point 1 (2) I have filled the IGST paid export in column 3.1(a). The appropriate tax has been paid in that months GSTR 3B after showing the export and tax in 3.1(a). As per your suggestion to correct this mistake , if I now show the export sale and tax paid of August 2017 in 3

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