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

  1. 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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