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

AI Summary

Clarification Sought on Reporting Export and SEZ Supplies in GST Form 3B: Use Section 3.1(b) per Circular No. 26/26/2017-GST. A participant in a discussion forum sought clarification on whether export and SEZ supplies with payment of duty should be reported in section 3.1(a) or 3.1(b) of the GST return form 3B. The issue arose when attempting to generate a refund, as the GST site requested figures for zero-rated supplies, which were not initially filed. Respondents advised that these figures should be reported in section 3.1(b) and referenced Circular No. 26/26/2017-GST for guidance on correcting the mistake and obtaining the refund.