error in filing export data inGSTR3B

[Harish Kohli]

We have filed GSTR3B for July to November with following mistake.

In the Column 3.1A , where taxable supplies were to be entered , we also added exports on which IGST was paid (to be claimed as refund)

In the column 3.1b , we entered the exports which were made against LUT at Zero rate.

The correct method was to enter all exports in 3.1b

We later learned that Govt has changed the procedure of refund to tallying the tax from column 3.1b before granting refund.

There is no way to edit GSTR3B after it is filed.

Our refund is struck because system does not find any tax in column 3.1b to match since we have filed it in 3.1a.

has anyone faced the same problem and what could be the solution?

Thanks in Advance

[Alkesh Jani]

Dear Harish,

In your case I would suggest you that Please go for Amendment Table of GSTR-1 for the subsequent period and then filed your refund.

AI Summary

Export reporting error in GST returns can block refunds; amend GSTR 1 and then refile the refund claim. A reporting error in GSTR 3B placed exports with IGST paid in the taxable supplies field instead of the export reporting field, preventing system matching for refunds; because GSTR 3B cannot be edited post-filing, the recommended correction is to use the amendment table in subsequent GSTR 1 filings to reclassify exports and then file the refund claim for proper matching.