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

AI Summary

IGST refund for export and SEZ supplies: correct GSTR 1 supports refund despite provisional GSTR 3B; file refund claim promptly.
Refund claims for IGST on export and SEZ supplies can be pursued despite provisional misreporting in GSTR 3B where GSTR 1 correctly discloses exports; reconcile returns, amend invoices and discharge any liability if required, then file refund claim on the GST portal with prescribed documents and coordinate with the jurisdictional range officer for expedition.