This is with reference to the processing of invoices of GSTR 1 pertaining to the export of goods with payment of IGST by the GST System, and transmission of validated invoices to ICEGATE for refund of IGST paid on exports of goods.
As per Rule 96, the refund of IGST paid on export of goods is processed and disbursed by Customs. The GST System validates invoice data filed under Table 6A of GSTR 1 based on certain rules, which are specified in Para-E of this advisory, and transmits to ICEGATE for further validation and disbursement of refund.
A. It has been observed that many records are failing validation at GST System, and hence data hasn’t got transmitted to ICEGATE. The following are top reasons for validation failures:
i. Export Invoices filed in Table 6A of GSTR 1 did not have information of SB Number, SB Date or Port Code,
ii. Total IGST, payable through export invoices specified under Table 6A of GSTR 1, is not specified correctly under Table 3.1(b) of GSTR3B and incorrectly mentioned under Table 3.1(a) or Table 3.1(c) of GSTR 3B,
iii. IGST submitted under Table 3.1(b) of GSTR 3B is less than total IGST, payable through export invoices specified under Table 6A of GSTR 1 of that tax period.
iv. Taxpayer mentioned LUT under Shipping Bills, whereas declare such export as IGST paid, under GST System.
B. Further, it has also been observed that some taxpayers who had filed GSTR 1E (Table 6A) with deficiencies, due to which their refund of IGST paid on export didn’t process, subsequently, filed GSTR 1 with corrected data of Table 6A. However, such data was not allowed to be integrated again in Table 6A because the taxpayer had already filed his GSTR 1E (Table 6A). In such case, the taxpayer has to amend his Table 6A data through Table 9A of subsequent GSTR 1.
C. Some invoices, which were successfully validated by GST System and transmitted to ICEGATE, failed validations at ICEGATE. The following are the main reasons:
i. Mismatch in invoice number and date of the invoices filed in GST System and invoices submitted in SB at customs.
ii. Mismatch of port code given in invoice filed in GST System and the invoices given in SB at customs
iii. Mismatch of other details of invoices filed at GST System and invoices filed with SB like value, IGST amount etc.
D. Due to such validation failures, the refund of IGST paid on exports is impacted and not processed. Therefore, exporters/taxpayers are hereby requested to follow the following advisory so that they may file their returns (GSTR 1/GSTR3B) correctly, ensuring that their refund of IGST paid on export of goods are processed successfully.
Advisory to the Exporters for Refund of IGST Paid on Export of Goods
To ensure that the GST System transmits invoice data, for refund of IGST paid on exports of good, the exporters are advised to provide Complete and Correct Data as per the points given below:
1. File GSTR 1 for the corresponding tax period, and ensure that:
i. Invoice data for export of goods is provided in Table 6A of FORM GSTR 1 for the relevant tax period
ii. Invoice numbers provided in Table-6A of FORM GSTR 1 are same as that of the invoice details given in Shipping Bill.
(The invoice with different invoice number/date than given in shipping bill will be rejected by ICEGATE)
iii. Select WPAY (with payment of tax) from drop down given in Table 6A as “invoice type”.
(Invoices selected as WOPAY (without payment of tax) are not eligible for refund from ICEGATE)
iv. Shipping bill number, shipping bill date and port code (originating port) etc. are to be specified mandatorily and correctly, in case of export of goods.
(Invoices, which don’t have these details, shall not be sent to ICEGATE for further processing, because such invoices are treated and export of services.)
v. Port code is alphanumeric six character code as prescribed by ICEGATE. Port codes are available at ICEGATE under https://www.icegate.gov.in/
(Invoice, which have incorrect port code, are likely to get rejected by ICEGATE)
2. While filing GSTR 3B Return for the said tax period, please ensure that:
i. IGST amount to be paid on export of goods/services outside India or to SEZ etc. are filed under Table 3.1 (b) and not under Table 3.1(a) or 3.1(c) of GSTR 3B,
ii. IGST amount filed in Table 3.1(b) of GSTR 3B is either equal to, or greater than the total IGST shown to have been paid under Table 6A, and Table 6B of GSTR 1
(NONE of the export invoices shall be processed for transmission to ICEGATE if correct IGST amount is not mentioned and paid through Table 3.1(b) of GSTR 3B)
Advisory on upcoming facility to the Exporters for modification of GSTR 1 and adjustment of GSTR-3B data, where taxpayer has committed some mistakes:
1. The taxpayers may modified their incorrect invoice data of Table 6A through Table 9A of subsequent tax period.
i. Missing Shipping Bill details or port code detail can be completed
ii. Incorrect invoice numbers or other details can be corrected
iii. While amending invoice data, the taxpayers are required to mention their original invoice mandatorily.
2. As per circular number 26/26/2017, dated 29-Dec-2017, issued by CBEC, anomalies in filing of GSTR-3B as specified under Para A of this document may be adjusted while filing GSTR 3B of subsequent tax period.
i. If IGST paid on exports has been declared in Table 3.1(a) or Table 3.1(c) instead of Table 3.1(b), and IGST shown to have been paid under Table 6A of GSTR 1 of that tax period, appropriate adjustment may be done in subsequent month
ii. If IGST paid on exports has been declared as ZERO in Table 3.1(b), whereas, IGST shown to have been paid under Table 6A of GSTR 1 for that tax period, the correct amount can be declared and offset while filing GSTR 3B of subsequent tax period.
iii. If IGST paid on exports declared in Table 3.1(b) is lesser that the total IGST shown to have been paid under Table 6A and Table 6B of GSTR 1, differential amount of IGST can be paid through GSTR 3B of subsequent tax period.
iv. In all these cases, GST System shall aggregate the amount of IGST shown to have been paid under Table 6A/6B and 9A of GSTR 1 and the aggregate IGST amount actually paid through Table 3.1(b) and validation will be done on the basis of cumulative IGST amount of multiple tax period.
we have made export against IGST, but Shipping bill was wrongly filed against LUT. we are unable to find advisory for refund of IGST. kindly guide.
We are also not getting refund of IGST paid on exports. While filing GSTR3B the zero rated supply wrongly entered under 3.1(a) instead of 3.1 (b). We are unable to rectify this mistake in subsequent tax period as we are 85% exporter & we have any local sales 10 %, We have filed several grievance with GSTN & icegate but of no use, kindly advice..
i have file gstr-1 is properly against export invoice with igst tax paid amount but gstr-3b is wrongly file all amount consider in taxable sales not in export sale so how can change in 3b to get refund in direct my account and igst data match please give solution
sir ,
request you we have shipping file was filed against Lut instead of igst.
but shipment is igst
please advise the processing of igst refund
Sir,
I am exporting my goods through Foreign Post office
and I want to get my GST Refund on purchase for this
export
Hi, Sir please Tell me how the refund will come from the ICE GATE. There is no option of export with payment of goods in GST portal.
The circular dated 09-10-2019 issued by the central board of indirect taxation and customs is challenged before the Kerala High Court and the High Court has admitted the case vide order dated 28-01-2019.
Hi Sir,
I had Wrongly Mention the our Export amount in Column 3.1 a instead of 3.1 b in GSTR 3B due to which my export Invoices has not been sent to Icegate for refund. request you to please provide me the solution to rectify
what will we do if we have LUT and we filled gstr 1 in with payment of tax than how could we take our refund
Hello Guys there are many persons with same mistake lets make a email group & lets discuss together & approach respective authorities & put pressure i have one notification regarding this issue f no. 450/35/2018-cus-IV, plz every one give email & add people with same issue my email is ankit1680@live.com
We do export of services under LUT,we have included one export bill in gstr 3b but forgot to include the same in gstr.what is the procedure to add the missed export bill..?will there be any penalities..?
it is urgent ,please provide a solution
We are also not getting refund of IGST paid on exports. While filing GSTR3B the zero rated supply wrongly entered under 3.1(a) instead of 3.1 (b). We are unable to rectify this mistake in subsequent tax period we have local sales and intersate sales,can i adjusted it, kindly advice..with a example
We are also not getting refund of IGST paid on exports. While filing GSTR3B the zero rated supply wrongly entered under 3.1(a) instead of 3.1 (b). We are unable to rectify this mistake in subsequent tax period as we are 85% exporter & we have any local sales 15 %, We have filed several grievance with GSTN & icegate but of no use, kindly advice..
Nice article.. We are also not getting refund of IGST
paid on exports. While filing GSTR3B the zero rated supply wrongly entered under 3.1(a) instead of 3.1 (b). We are unable to rectify this mistake in subsequent tax period as we are 100% exporter & we do not have any local sales, We have filed several grievance with GSTN & icegate but of no use, kindly advice.
Hello sir,
we have exported goods on payment of IGST,
But in shipping bill the IGST PAYMENT STATUS show “LUT”…..
Because of this we can’t able to get refund those shipping bills …
so Now, what should i do ???????
When can we finally expect to have the IGST (paid to manufacturers) refunded. The goods have been exported long time back under Bond without payment of IGST (while Export).
We have exported by paying IGST (while export) also but still no sign of refund
There has been no information on this concern since first day
Any Solution found for this mistake
Is the realization of the export proceeds necessary for the refund of the IGST which has been paid on the exports.
Hello Sir,
In month of Aug 2017 IGST amount submitted under Table 3.1(b) (zero rated supplies) of GSTR 3B is less than the total IGST amount under Table 6A, of GSTR -1. And as per above article solution “If IGST paid on exports declared in Table 3.1(b) is lesser that the total IGST shown to have been paid under Table 6A and Table 6B of GSTR 1, differential amount of IGST can be paid through GSTR 3B of subsequent tax period.” but presently our from Sept 2017 to Jan 2018 all GSTR3B returns filled then can we differential amount of IGST amount paid next coming Feb 2018 GSTR3B return..?? please reply…
OUR BUSINESS IS 100% EXPORT FOR DEC-2017 MONTH GSTR3B FILE NET OF CREDIT NOTE AMT OF IGST REFUDN CLAIM. BUT WHILE FILE GSTR-1 CREDIT NOTE OPTION NOTE PROPER INFORMATION REGARDING WROGN TAX AMT INVOICE ISSUE SOLUCTION BECAUSE OF DIFF OF TAX RATE CREDIT NOTE CRATE BUT IN PORTAL NOT PTOPERLY FEATURES SHOWN SO I HAVE NOT SHOWN CREDIT NOTE FULL INVOICE VALUE SHOW. BUT AS PERGST LAWS REFUDN STOP OF IGAT TAX AMT MISMATCH GST3B & GSTR1 HOW CAN I RESOLVE OF GSTR-1?
We are 100% export oriented company and filed IGST paid in 3.1(a) instead of 3.1(b). TO offset the IGST from 3.1(a) to 3.1(b) I am being asked again to pay the IGST amount which means i am reducing my GST input credit 2 times , which is not correct.
Please someone show how to offset the liability without need to pay tax 2 times.
We are also not getting refund of IGST
paid on exports. While filing GSTR3B the zero rated supply wrongly entered under 3.1(a) instead of 3.1 (b). We are unable to rectify this mistake in subsequent tax period
We are also not getting refund of IGST paid on exports. While filing GSTR3B the zero rated supply wrongly entered under 3.1(a) instead of 3.1 (b). We are unable to rectify this mistake in subsequent tax period We have filed several grievance with GSTN & icegate but of no use, kindly advice..
We are also not getting refund of IGST paid on exports. While filing GSTR3B the zero rated supply wrongly entered under 3.1(a) instead of 3.1 (b). We are unable to rectify this mistake in subsequent tax period We have filed several grievance with GSTN & icegate but of no use, kindly advice..
We are also not getting refund of IGST paid on exports. While filing GSTR3B the zero rated supply wrongly entered under 3.1(a) instead of 3.1 (b). We are unable to rectify this mistake in subsequent tax period as we are 100% exporter & we do not have any local sales, We have filed several grievance with GSTN & icegate but of no use, kindly advice..
Nice article.. We are also not getting refund of IGST
paid on exports. While filing GSTR3B the zero rated supply wrongly entered under 3.1(a) instead of 3.1 (b). We are unable to rectify this mistake in subsequent tax period as we are 100% exporter & we do not have any local sales, We have filed several grievance with GSTN & icegate but of no use, kindly advice..
iam seller goods sold in intrastate (b2b) but in the while reporting of transactions in GSTR1 the receiver of goods information on GST site says IGST sales and deemed exporter
when point of sale is intrastate why this information is appearing on GST site can any one suggest the reason
hi am rana form navyug networks