how to claim refund on the wrongly declared amount in GSTR 3B

[Hariharan Sundaram]

Dear experts while filing the GSTR 3B, the taxpayer filled the details of zero rated supply in the column "taxable outward supply" . Now the taxpayer filed the refund on accumulated ITC on account of zero rated supply and the tax authorities issued deficiency memo that there is no zero rated supply in GSTR 3B. Since the GSTR 3B is filed, there is a double loss one is GST is paid on zero rated supply and another thing we are unable to claim refund of accumulated ITC on account of zero rated supply. Kindly give your valuable opinion as to whether refund can be claimed for both?

AI Summary

Rectification of GSTR 3B errors allows adjustment in subsequent returns to recover wrongly paid tax and claim accumulated ITC.
Tax paid on zero rated supplies due to misclassification in GSTR 3B can be remedied by adjusting the mistakenly paid tax in a subsequent GSTR 3B, correcting the disclosure, and explaining the error to the tax officer; public guidance and a circular allow such post filing rectification, including where exports were made under LUT, to preserve entitlement to accumulated input tax credit refunds.