Goods and Services Tax – GST Dated:- 20-7-2019 – News – Certain registered persons, while filing the return in FORM GSTR-3B for a given tax period, committed errors in declaring the export of services on payment of IGST or zero-rated supplies made to a SEZ unit/developer on payment of IGST. They showed such supplies in the Table under column 3.1(a) (outward taxable supplies) instead of showing them in column 3.1(b) (zero rated supplies) of FORM GSTR-3B. Such registered persons were unable to file the refund application in FORM GST RFD-01A . This was because of an in-built validation check on the common portal which restricted the refund amount claimed to the amount mentioned under column 3.1(b) of FORM GSTR-3B filed fo
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