How to revise or rectify wrong entries for Exports (for refund) already filed in GST Portal?

How to correct Errors at GST Portal?

1. In case the exporters failed to enter export invoice details in Table 6A of Form GSTR1, filed for the relevant tax period, they can enter such invoice details in Table 6A, while filing Form GSTR 1 of the subsequent tax period. If it results in increasing the tax liability, it should be paid along with interest at the time of filing GSTR 3B, of such subsequent period.
2. Also any error/omission made in entering the export details in table 3.1(b) if GSTR 3B return of previous period can be made good by way of suitable adjustment entries in Table 3.1(b) of subsequent GSTR 3B return in the light of Circular No. 26/26/2017 GST dated. 29/12/2017 issued by CBEC

Correction of Wrong details in GSTR 3B:

• 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.
• If IGST Paid on exports declared in Table 3.1(b) is lesser than 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 the subsequent tax period.

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.

Validations by GST Portal:

The following validation are done by the GST system before transmitting the return data to ICEGATE for refund of IGST paid on export of goods without payment of Tax:

1. GSTR-1 & GSTR 3B of the corresponding return period is filed
2. Export invoices are filled under Table 6A of GSTR-1
3. Shipping Bill Number, Shipping Bill Date and Port Code details have been provided in the Invoices data provided under Table 6A of GSTR-1
4. IGST amount paid through TAble 3.1(b) of GSTR 3B must be either EQUAL to or GREATER than, the total IGST amount shown to have been paid under Table 6A and Table 6B of GSTR-1 of corresponding return period.
5. Port Code is valid as per format prescribed by ICEGATE.

If the above conditions are not met, the data will not be sent to ICEGATE due to validation failure.

The exporter has the option to check the GST validation status for his shipping bills in his ICEGATE website login for all records transmitted by GSTN

ICEGATE login can be obtained by registration at the ICEGATE website.

GST portal website will also provide link to Track the status of Invoice data to be shared with ICEGATE, which can be viewed shortly (may be in a weeks time) under the Refunds sections.