THE ASSESSEE DEALS IN EXPORT OF GOODS PURELY AND HAS NO TAXABLE SUPPLY THE RETURN GSTR1 IS FILLED CORRECTLY BY SHOWING THE GOODS IN TABLE 6A BUT WHILE FILING GSTR 3 B THE ZERO RATED GOODS INSTEAD OF SHOWING IN TABLE 3.1(B) I.E OUTWARD TAXABLE SUPPLY ZERO RATED THE AMOUNT IS FEEDED IN 3.1(A) THAT IS OUTWARD TAXABLE SUPPLY OTHER THAN ZERO RATED NIL RATED AND EXEMPTED WHILE PROCESSING THE REFUND ERROR IS COMIMING THAT DETAILS NOT TRANSMITTED TO ICEGATE AS CUMULATIVE TOTAL OF IGST AMOUNT IN 3.1(B) OF ALL GSTR 3B IS LESS THAN TOTAL OF IGST AMOUNT INTABLE 6A AND 9A PLS SUGGEST HOW TO GET EARLY REFUND .

Reply-

The following validation are done by the GST System before transmitting the return data to ICEGATE, for refund on account of IGST paid on export of goods with payment of tax:

i. Form GSTR-1 and Form GSTR-3B of the corresponding return period is filed

ii. Export invoices are filed under Table 6A of Form GSTR-1

iii. Correct and complete Shipping Bill Number, Shipping Bill Date and Port Code details have been provided in the invoices data, provided under Table 6A of Form GSTR-1

iv. IGST and Cess amount is reported in Table 3.1(b) of Form GSTR-3B (and not table 3.1(a) or 3.1(c))

v. IGST and Cess amount paid through Table 3.1(b) of Form GSTR 3B must be either equal to or greater than, the total IGST and Cess amount shown to have been paid under table 6A and table 6B of Form GSTR-1 of corresponding return period

If the above conditions are not met, the data will not be sent to ICEGATE due to validation failure and the refund of IGST and Cess amount paid on exports will be impacted.

Anomalies in filing of return in Form GSTR-3B of a tax period may be adjusted in GSTR-3B of subsequent month, as per circular number 26/26/2017 dated 29-Dec-2017, issued by CBEC:

i. If IGST and Cess paid on exports has been declared in table 3.1(a) or table 3.1(c) instead of table 3.1(b), appropriate adjustment may be done in subsequent month to the extent possible. Values of current month shall not become negative while making adjustment.

ii. If IGST and Cess paid on exports has been declared as ZERO in table 3.1(b), the correct amount can be declared and offset during GSTR 3B filing of subsequent month.

iii. If IGST and Cess paid on exports declared in table 3.1(b) is lesser that the total IGST from invoices filed under table 6A, and table 6B, of FORM GSTR-1, differential amount of IGST and Cess can be declared and offset during GSTR 3B filing of subsequent month.

A refund can be applied only after corrections as stated above.

You have to handle your refund according to above provisions.