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

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.