Advisory for exporters on correctly filing Table 3.1(b) of GSTR 3B: 

While filing GSTR-3B Return for the said tax period, please make sure that table 3.1 (b) of Form GSTR-3B is filled correctly:

1. GSTR-3B of corresponding return period must be filed.

2. The IGST amount should be paid through Table 3.1(b) of GSTR-3B, and must be equal (or greater than) the total IGST amount shown to have been claimed under Table 6A, and Table 6B, of GSTR-1 tor the corresponding tax period.

3. NONE of the export invoices filed in Table 6A of GSTR-1, of the corresponding return period, shall get transmitted to ICEGATE it correct IGST amount is not filed in Table 3.1(b) of GSTR-3B. Hence the refund of IGST amount paid on exports will be impacted.

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4 responses to “Advisory for Exporters on Filing Table 3.1(b)of GSTR 3B”

  1. SHEENA SINGLA says:

    The invoices have not been transmitted to ICEGATE as cumulative total of IGST amount in Table 3.1(b) of all GSTR-3Bs filed so far is less than cumulative total of IGST amount in Table 6A and 9A of all GSTR-1s filed so far. The deficient amount is Rs.14358
    Recommended Action: Please take care of this deficiency in next return (GSTR-1 and GSTR-3B) ensuring that there is no deficiency at aggregate level. The invoices shall be re-validated in next cycle and sent to ICEGATE if this deficiency is cleared in next GSTR-3B.
    how to rectify……?

  2. bhupender says:

    The invoices have not been transmitted to ICEGATE as cumulative total of IGST amount in Table 3.1(b) of all GSTR-3Bs filed so far is less than cumulative total of IGST amount in Table 6A and 9A of all GSTR-1s filed so far. The deficient amount is Rs.42372195.28
    Recommended Action: Please take care of this deficiency in next return (GSTR-1 and GSTR-3B) ensuring that there is no deficiency at aggregate level. The invoices shall be re-validated in next cycle and sent to ICEGATE if this deficiency is cleared in next GSTR-3B.
    how to rectify……?

  3. subhash chander says:

    sir following error whown the invoice have not been transmitted to icegate as cumulative total of igst amt in table 3.1(B) of all gstr 3 bs filed so far is less thand coumulative total of igst amt in table 6 a and 9 a of allGSTR1 is filled RS 12.50 laks
    recomended action : plz take care this deficeiency in next return GSTR-1 and gstr-3 b the invoice shall revalidated in next cycle what can i do sir

  4. Sandip says:

    IGST amount submitted under Table 3.1(b) (zero rated supplies) of GSTR 3B is less than the total IGST amount under Table 6A, and 6B (SEZ Invoices), of GSTR -1 then what we do..??

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