General Advisory on Refund of IGST paid on Exports of Goods with Payment of Tax
By: – Praveen Nair
Goods and Services Tax – GST
Dated:- 17-2-2018
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 P
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ly validated by GST System and transmitted to ICEGATE, failed validations at ICEGATE. 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 provi
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x character code as prescribed by ICEGATE. Port codes are available at ICEGATE under https://www.icegate.gov.in/SMTPList.html
(Invoice, 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
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declared in Table 3.1(b) is lesser that the total IGST shown to have been paid under Table 6A and Table 6B of GSTR 1, differential amount of IGST can be paid through GSTR 3B of subsequent 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 as =
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 .
Dated: 19-2-2018
Reply By Harish Kohli as =
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
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ploaded such sales in GSTR-3B of that relevant period.
Dated: 19-2-2018
Reply By Praveen Nair as =
Please Note to the query raise:
Amendment in GSTR1 for exports is effected through Table 9A.
Table 9A is specifically meant for amendment of previous months only related to individual transactions wrongly filled in 6A of that respective month. If there are no change in value the return filed for previous month, GSTR 3B, is valid. You should not add the sales value in the current return, GSTR 3B, since the sales value has already been considered in the previous GSTR 3B return of respective month.
So to say: – Unless and until there is a need to revise/reset (which is not recommended), if wrongly filed in terms of value, GSTR 3B filed in earlier month will not be effected though the individual transaction if amended in the current month under GSTR1 9A Table.
Revision / Reset has different process online, which should be read before initiating any steps further.
Trust the clarificat
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