Refund of Tax - Export by payment of tax

[THYAGARAJAN KALYANASUNDARAM]

Dear Expert,

One of my clients had exported goods by payment of tax. While filing GSTR 3B returns, the export was wrongly shown in column 3.1 (a) instead of 3.1 (b). However, correctly filed GSTR. Kindly let me know the course of action for claiming export refund in this scenario?

Thank you in advance

[Alkesh Jani]

Sir,

In this case, If you got balance in your credit ledger pay the amount under 3.1(b) of GSTR-3B and if not you need to pay in cash, so that Invoice can be transmitted to ICEGATE. and you can reduce or adjust or can file refund claim for excess paid in 3.1(a) of GSTR-3B.

[Ganeshan Kalyani]

Sir, in my view, you can reduce liability in 3.1(a) to the extent of export invoice not shown and show the same in 3.1(b) in subsequent month.

[YAGAY andSUN]

Necessary corrections can be made in subsquent returns under the provisions of GST Laws.

[Bhavika Chothani]

You can make Amendments in GSTR-3B of subsequent month

AI Summary

Export by payment of tax: correct GSTR-3B misreporting by paying under the proper column or amending subsequent returns. Misreporting of an export by payment of tax in GSTR-3B under 3.1(a) instead of 3.1(b) must be corrected by paying the tax under 3.1(b) using the credit ledger if available or by cash so the invoice transmits to ICEGATE; taxpayers may then reduce or adjust 3.1(a) entries in subsequent returns or file a refund claim for excess tax paid, and should amend subsequent GSTR-3B filings to effect the correction.