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.