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HC allowed modifications in GSTR-1 & GSTR-3B for claiming refund of IGST paid on export

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Refund — The petitioner seeks a refund of IGST paid in respect of the goods which have been exported. The respondent states that in view of the technical difficulties, the reconciliation of the shipping bills and the invoices was not possible. However, the system has now been rectified and the petitioner can carry out the necessary modifications in Form GSTR-1 and GSTR-3B and the necessary modifications will be carried out within a period of one week from today. Writ petition disposed of in terms of statements so made by the respondent. — Star Rays Vs. Union of India [2018] 5 TAXLOK.COM 002 (Bom)

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