TaxTMI 
TaxTMI 
"A GST-registered taxpayer (Mr. A) exports goods through a GST-registered intermediary but has incorrectly reported these sales under B2B (domestic supplies) instead of Table 6A (zero-rated exports). What steps should he follow to rectify this error and apply for a refund?"
Refund (Export)
01 May 2025 
6 Replies 
1969 Views Asked by
Exporter identity determines refund eligibility; amend GSTR-one and file the refund application after ensuring shipping bill GSTIN consistency.
Whether IGST on goods exported through an intermediary is refundable depends on the exporter identity on the shipping bill; if the taxpayer's GSTIN is on the shipping bill they may claim refund. Rectification requires amending GSTR-1 to correctly report exports, ensuring GSTR-3B reflects IGST paid, matching GSTR entries with shipping bill and EGM data, and then filing RFD-01 with supporting documents. If amendment time limits have lapsed, approach the jurisdictional officer and rely on applicable administrative guidance. (AI Summary)
Whether IGST on goods exported through an intermediary is refundable depends on the exporter identity on the shipping bill; if the taxpayer's GSTIN is on the shipping bill they may claim refund. Rectification requires amending GSTR-1 to correctly report exports, ensuring GSTR-3B reflects IGST paid, matching GSTR entries with shipping bill and EGM data, and then filing RFD-01 with supporting documents. If amendment time limits have lapsed, approach the jurisdictional officer and rely on applicable administrative guidance. (AI Summary)