Guidance to the Exporters for getting  Refund of IGST Paid on Export of Goods:

  • File FORM GSTR 1 properly for the tax period which IGST paid require to be claim.
  • Fill  correct data of export of goods in Table 6A of FORM GSTR 1 of the relevant tax period.
  • Pay your tax and File FORM GSTR 3B return for the corresponding tax period.\
  • While filing GSTR 3B Return for the said tax period, please make sure that that table 3.1 (b) of Form GSTR 3B is filled correctly and the amount shown in this should be equal to or more than the amount of IGST in table 6A, and table 6B (Supply to SEZ), of GSTR1.

Guidance to exporters on correctly filing Table 3.1(b) of GSTR 3B:

  • GSTR-3B for the tax period which IGST paid require to be claim must be filed.
  • The IGST amount paid should be shown through Table 3.1(b) of FORM GSTR-3B, and the amount must be equal to or greater than the total IGST amount shown in Table 6A, and Table 6B, of GSTR-1 for the corresponding tax period.
  • NONE of the export invoices filed in Table 6A of GSTR-1, of the corresponding return period, shall get transmitted to ICEGATE if 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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  1. Rakesh Kapoor says:

    No where it is clear that in the event the export has been made by paying IGST then whether the exporter is entitles to claim ITC on the goods n services purchased apart from IGST which he paid when the goods were exported.

  2. Pranav Bothra says:

    What is the remedy in case we have filed form 3A paying certain amount as IGST on export and futher Form GST 1 is also filed but 3B and Gst 1 do not tally and also they doesn’t tally with shipping bill. Now what is the way out to get refund of amount paid.

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January 2021