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.I already asked this query in November but not yet resolved this issue.Any updation in this regard please share.

Thank you in advance

[DR.MARIAPPAN GOVINDARAJAN]

You may better to approach the GSTIN to get the problem resolved.

[KASTURI SETHI]

Rightly advised by Dr.Govindarajan Sir. You should approach Help Desk through the jurisdictional GST Officer (In-charge of SEZ unit ).

[Nitesh Jain]

You can amend table 6A entering invoice number and enter the details of Invoice correctly in table 6B while filing GSTR-1.

[KASTURI SETHI]

Freezed return can be reopened only by the officers of Common Portal System. With the help of jurisdictional GST Range Officer or Divisional Officer it will be easier to get it reopened for rectification of mistake.

AI Summary

SEZ supply reporting error: amend GSTR 1 table classification and seek portal officer help to reopen frozen return.
Supplies to an SEZ were reported in GSTR-1 Table 6A instead of Table 6B, causing refund applications to be rejected because invoices do not appear in the SEZ invoice list. Remedy involves reopening the frozen return via Common Portal officers with assistance from the jurisdictional GST officer or Help Desk, and amending GSTR-1 to enter correct invoice details in Table 6B so the SEZ invoice list recognises them.