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<h1>IGST refund matching requirement: refund for SEZ supplies allowed only after GSTR-3B and GSTR-1 tax entries reconcile.</h1> Taxpayers who reported supplies to SEZs correctly in FORM GSTR-1 but misallocated those supplies in FORM GSTR-3B (column 3.1(a) instead of 3.1(b)) are restricted by portal validation that limits refund claims to amounts shown in GSTR-3B column 3.1(b). For periods 01.07.2017-31.03.2021, Circular No. 125/44/2019-GST allows filing FORM GST RFD-01 provided the refund claimed does not exceed the aggregate integrated tax/cess across columns 3.1(a), 3.1(b) and 3.1(c) of FORM GSTR-3B for the relevant period.