REFUND OF IGST AGAINST EXPORT AND SEZ SUPPLIED WITH PAYMENT OF DUTY

[nandankumar roy]

REFUND OF IGST AGAINST EXPORT AND SEZ SUPPLIED WITH PAYMENT OF DUTY WHERE MISTAKE IN GSTR-3B HAPPENED WHERE FIGURE OF EXPORT AND SEZ SALES SHOWN IN 3.1(a) INSTEAD OF 3.1(b) SECTION BUT IN GSTR-1 PROPERLY SHOWN IN 6A AND 6B RELATED TO EXPORT AND SEZ SUPPLY TILL DEC'17 AND FOR THAT NOT GETTING IGST REFUND. PLEASE HELP RELATED TO 3B WRONG PLACE SHOWN RETURN HOW CAN I RECTIFY TO GET THE REFUND AS GSTR-1 ARE IN PROPERLY POSITIONED. PL HELP IF ANY ONE HAVE IDEA TO SORT OUT THE PROBLEM. JAN ONWARDS SHOWN IN 3B AND GSTR-1 DATA IN PROPER PLACE AND GET THE IGST EXPORT REFUND WITH IN 10 DAYS BUT SEZ REFUND NOT RECD AND HELP TO GET SEZ IGST REFUND.

WITH REGARDS,

N K ROY

[KASTURI SETHI]

GSTR 3 B return is provisional. Since you have filed GSTR-1 correctly, you can apply for refund on the basis of this return. Still GSTR-2, 3 are to be filed. Final position will reflect in GSTR-3. Still the department is to finalise how to simplify and minimize the number of GST returns.

"Refund Fortnight" is being observed from 15.3.2018 to 29.3.2018 to expedite sanction of refund claims especially for exports. Avail the opportunity. There may not be any urgency in view of correct GSTR-1 filed by you. Visit jurisdictional Range Officer.

[Alkesh Jani]

Sir, Please refer Circular No.26/26/2017-GST dated 29/12/2017. For refund of export of goods if you have shown the IGST amount in 3.1(a) instead of 3.1(b), then Please amend the Invoice and pay the liability and either adjust or claim for the refund of excess IGST of the earlier period.

For refund of IGST paid on the goods send to SEZ unit or SEZ developer. You required to file the refund claim after login to GST portal and take the print out and submit the application along with relevant documents. The time limit to sanction the refund claim is sixty days.

AI Summary

Incorrect IGST Filing in GSTR-3B Delays Refunds; Amend Invoices and Consult Range Officer for Resolution. A query was raised regarding the incorrect filing of IGST for exports and SEZ supplies in GSTR-3B, where figures were mistakenly placed in section 3.1(a) instead of 3.1(b). Despite correct entries in GSTR-1, the issue has led to delays in receiving IGST refunds. Responses suggested that since GSTR-1 was filed correctly, refunds could be pursued based on it. It was advised to amend invoices, pay liabilities, and claim refunds for excess IGST. The 'Refund Fortnight' initiative was mentioned as an opportunity to expedite refund claims, and the importance of consulting the jurisdictional Range Officer was highlighted.