TaxTMI 
TaxTMI 
One of our client has exports and domestic sales for Finanacial year 2017-18. The client has missed out to disclose export turnover in their GSTR-3B, however they have disclosed the same in GSTR-1. Now client wants to file refund under inverted duty structure, my query is whether there will be any issues pertaining to non disclosure of export turnover in GSTR- 3B.
GST Refund
31 Jul 2019 
3 Replies 
1344 Views Asked by
GSTR-3B requirement and Annual Return reconciliation can preserve GST refund eligibility despite disclosure omissions.
Omission of export turnover from GSTR-3B does not automatically defeat a refund claim under the inverted duty structure; GSTR-3B is required for refund processing, but reconciliation through the Annual Return and books of account is the operative check. If Annual Return figures match GSTR-1 and books, refund should not be rejected for procedural lapses where no revenue loss is demonstrated, and filing Annual Return offers a remedial opportunity before or alongside refund claims. (AI Summary)
Omission of export turnover from GSTR-3B does not automatically defeat a refund claim under the inverted duty structure; GSTR-3B is required for refund processing, but reconciliation through the Annual Return and books of account is the operative check. If Annual Return figures match GSTR-1 and books, refund should not be rejected for procedural lapses where no revenue loss is demonstrated, and filing Annual Return offers a remedial opportunity before or alongside refund claims. (AI Summary)