3 B RETURN RELATED TO EXPORT AND SEZ SUPPLIED WITH PAYMENT OF DUTY

[nandankumar roy]

DEAR SIR,

PL CONFIRM WHETHER IT IS CORRECTED OR WRONG AS I SHOWN ALL THESE ENTRY RELATED TO EXPORT AND SEZ SUPPLIED WITH PAYMENT OF DUTY TO 3.1 a SECTION ONLY (a) Outward taxable supplies (other than zero rated, nil rated and exempted) OF 3b SECTION . AS GOING TO GENERATE REFUND IN GST SITE IT IS ASKING FOR FIGURE RELATED TO SHOWN FIGURE OF (b) Outward taxable supplies (zero rated ) WHERE I HAVE NOT FILED ANY FIGURE AND SHOWN IN 3.1a section only. pl help whether with duty payment SEZ AND EXPORT SALES SHOULD SHOW IN 3 .1 B ONLY AND WHAT WILL BE ANY FURTHER CORRECTNESS OPTION AVAILABLE FOR THIS MISTAKE AND GET THE REFUND. PL HELP.REGARDS,

N K ROY

9427181604

[Rajagopalan Ranganathan]

Sir,

Please mention the form.

[Alkesh Jani]

Sir, You have to show the figures at 3.1.(b) of 3B return and also in GSTR-1. If you have made the mistake please refer Circular No.26/26/2017-GST dated 29/12/2017 and table appended to it.

AI Summary

Zero-rated supplies reporting must be shown in the 3B return and GSTR-1; circular guidance governs corrections. Reporting of exports and SEZ supplies with duty paid must be classified and disclosed as zero-rated supplies in the 3B return (3.1(b)) and in GSTR-1. Misclassification under outward taxable supplies (other than zero-rated) can trigger refund mismatches on the portal. Corrections should follow Circular No.26/26/2017-GST and its appended table, which set out the procedural mechanism for rectifying return entries and reconciling 3B and GSTR-1 figures.