Many of us have issue with Export Refund not getting credited to our Bank account, even if we have correctly filed all required data in our GSTR 1, GSTR 3B and also with Custom, Then why we are not getting Refund ??
> What are Reasons for this type of Issue?
> What are the measures to correct those fields?
For all your above Query we have Solutions for that, let’s looks after that one by one without any delay
A) WHAT ARE REASONS FOR THIS TYPE OF ISSUES?
Many of us just ignore above Pop-Up while filing GSTR 3B, but this Pop- Up shows most important message.
If you have done Export With Payment of Tax, then in Table above No. 3.1(b) must have entered Correct Taxable value and IGST amount, which is to be Cross Check with ICEGATE Data or Shipping Bill Data.
Above Export Ledger, helps us to find out the Export IGST Amount of each and every month, so before filing GSTR 3B we should once Cross Check here, so that we can be Safe while entering IGST figure in GSTR 3B Form.
Note: – IGST amount must be Equal to GSTR 1 IGST figure as per Export Ledger or more than, but never be less than GSTR 1 IGST figure in GSTR 3B table No. 3.1(b)
Checking of Invoice i.e Transmitted to ICEGATE or not for further validation, in above snap you can see that all Export Invoices are Properly Transmitted to ICEGATE because all data entered in Table 6A while filing GSTR 1 is Correct, without missing any Field Viz Shipping Bill No., Shipping Bill Date, Port Code.
Above are the most common and easiest way to find out and correct mistake before filing GSTR 3B.
B)What are the measures to correct those fields?
Below are Steps to be follow while checking Data with ICEGATE, before going to ICEGATE website you must have following Data along with you:-
1) ICEGATE Login ID & Password
2) IEC Code
3) GSTIN No. of your Company
4) Port Code
First step is to login with the ICEGATE website, put your login Credentials.
After Login, you will see above page with so many types of options but for our purpose main Options will be this:-
1) GSTIN Enquiry
2) IGST Validations Details
Now, firstly we will go with GSTIN Enquiry for that we will be requiring IEC Code & GSTIN No. of Your Company. After that you have to select the month of Export Invoices and the Year.
“This exercise is done for Checking Details of our Export Invoices with Custom Filings, so that we can match our Export Details with Custom Data”.
After Login with above page you will find Invoice wise details along with EGM File Status, Shipping Bill No, Shipping Bill Date, Export Invoice, Invoice Date.
After done which GSTIN Enquiry data option, now will check Option “GSTIN Validation Details”. GSTIN Validation Details is mapped with GST Portal Data I.e. of GSTR 1 Data file in Column No.9. It is nothing but Port wise Export Invoice Details of Return filed month.
To access this option we will be requiring GSTIN, Port Code and Return File Month in which Export Invoice are Filed.
We will get above page after entering data in required field, in above page most important thing is “Response Code” as we can see in below table :-
In case we got other than SB000 code than we have to Correct that error by amending Export Invoice in table No.9A of GSTR 1, before amending any Export Invoice we must verify such error from GSTIN Enquiry as shown above and if any Error is related to EGM, then we have to Contact our respective CHA Agent of that Port.
Even after doing this exercise if we are not getting our Refund than we have to file Annexure A as provided in Circular No. 05/2018-Customs dated 23rd February’2018 through our CHA agent to The Assistant Commissioner of Custom.
Lastly, just want to touch a point that, many Fraudulent activity are found in claiming Refund of Export -With Payment of Tax, so to overcome this Government has issued Circular No.131/1/2020-GST on dated 23rd January 2020 in that they have said that those “Scroll are kept in Abeyance”, they are required to Submit Annexure A as provided in Circular for Verification to Jurisdiction Office of CGST.