GST Return

[Rafi rafi]

Hi Sir,

I had Wrongly Mention the our Export amount in Column 3.1 a instead of 3.1 b in GSTR 3B due to which my export Invoices has not been sent to Icegate for refund. request you to please provide me the solution to rectify and to separate the amount from table 3.1A t table 3.1B in GSTR 3B of Previous month to GSTR 3B of current month.

Pls give reply soon.

Regards

Rafi

[Ganeshan Kalyani]

Reduce the amount in 3.1 (a) table and show the export amount in 3.1 (b) table in current month return.

[KASTURI SETHI]

Once GSTR 3B return is freezed it cannot be reopened and rectified on your own. Better option is to bring the error to the notice of jurisdictional GST Officer (Range Officer or Deputy Commissioner). So the return can be reopened and rectified only with the help and guidance from jurisdictional GST Officers. Visit the office and I hope your problem will be solved.

It is not advisable to make changes in the return of current month to rectify the error committed in the past.

[KASTURI SETHI]

Circular No.45/19/2018-GST dated 30.5.18

[KASTURI SETHI]

Para No.3 and onwards are relevant for you.

Returns - Filing of returns under GST - Clarifications

C.B.E. & C. Circular No. 26/26/2017-GST, dated 29-12-2017

AI Summary

GSTR 3B reporting error: misclassified export requires jurisdictional officer intervention to reopen and correct return, not via current month adjustment
Misclassification of export receipts in the GSTR-3B return (reported in table 3.1(a) instead of 3.1(b)) prevents ICEGATE transmission and refund processing. Once a filed GSTR-3B is finalised it cannot be reopened by the taxpayer; the correct procedure is to notify the jurisdictional GST officer so the return can be reopened and rectified under official guidance. Administrative circulars cited (Circular No.45/19/2018-GST and C.B.E. & C. Circular No.26/26/2017-GST) are relevant to procedural correction, and unilateral adjustments in a later month are not advisable.