{"id":76701,"date":"2026-09-21T08:57:05","date_gmt":"2026-09-21T08:57:05","guid":{"rendered":""},"modified":"2026-09-21T08:57:05","modified_gmt":"2026-09-21T08:57:05","slug":"refund-of-excess-igst-on-exports-cannot-be-denied-for-a-clerical-gstr-3b-reporting-error","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76701","title":{"rendered":"Refund of excess IGST on exports cannot be denied for a clerical GSTR-3B reporting error."},"content":{"rendered":"<p>Refund of excess IGST on exports cannot be denied for a clerical GSTR-3B reporting error.<br \/>Case-Laws<br \/>GST<br \/>Excess IGST paid twice on export supplies is refundable where export turnover and IGST liability were correctly reported in GSTR-1 but mistakenly classified under supplies other than zero-rated supplies in GSTR-3B. The mismatch prevented automated customs refund, leading to a second IGST payment through a corrected return; refund of that second payment did not extinguish the claim for the original excess payment. A clerical reporting error, supported by return reconciliation, does not constitute a substantive breach justifying denial. Retaining tax paid twice would lack authority of law, and refund cannot be denied on procedural grounds or the stated limitation objection.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=103996\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Refund of excess IGST on exports cannot be denied for a clerical GSTR-3B reporting error.Case-LawsGSTExcess IGST paid twice on export supplies is refundable where export turnover and IGST liability were correctly reported in GSTR-1 but mistakenly class&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-76701","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76701","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=76701"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76701\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76701"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76701"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76701"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}