IGST REFUND-REG

[Kusalava InternationalLimited]

Supplies made to SEZ shown in GSTR-1 6A instead of GSTR-1 6B.when we apply for refund it is showing error message that these invoices are not availble in SEZ invoice list.How to correct this.Please guide

[KASTURI SETHI]

Return stands frozen but you will not suffer loss because of this lapse. Such lapse is common. You may contact your jurisdictional GST Range Officer/Divisional Officer. Range Officer can find a way-out. You must file refund claim manually stating the facts.

Further I am of the view that at the time of filing Annual Return GSTR-9 you may get an opportunity to rectify your mistake. Provision for GSTR-9 in Common Portal is likely soon. Though GSTR-9 is consolidation of the figures for the previous Financial Year, yet there is hope for rectification of GSTR-1.

[DR.MARIAPPAN GOVINDARAJAN]

I endorse the views of Shri Kasthuri Sethi.

[Kusalava InternationalLimited]

Thanks for reply

[Kusalava InternationalLimited]

Any updations regarding this query.Please share

AI Summary

IGST refund error from misclassified SEZ invoices requires manual refund filing and liaison with the range officer. IGST refund rejected because supplies to SEZ were reported in GSTR 1 field 6A instead of 6B; taxpayers should contact the jurisdictional Range/Divisional Officer, file a manual refund claim with factual particulars and supporting evidence, and preserve records. Monitor GSTR 9 portal functionality for a subsequent opportunity to rectify GSTR 1 reporting and reconcile returns.