https://www.taxtmi.com/forum/issue?id=114543 Misclassification of export receipts in the GSTR-3B return (reported in table 3.1(a) instead of 3.1(b)) prevents ICEGATE transmission and refund processing. Once a filed GSTR-3B is finalised it cannot be reopened by the taxpayer; the correct procedure is to notify the jurisdictional GST officer so the return can be reopened and rectified under official guidance. Administrative circulars cited (Circular No.45/19/2018-GST and C.B.E. & C. Circular No.26/26/2017-GST) are relevant to procedural correction, and unilateral adjustments in a later month are not advisable. en-us Thu, 24 Jan 2019 18:38:23 +0530 Thu, 23 Jan 2025 15:55:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114543 Misclassification of export receipts in the GSTR-3B return (reported in table 3.1(a) instead of 3.1(b)) prevents ICEGATE transmission and refund processing. Once a filed GSTR-3B is finalised it cannot be reopened by the taxpayer; the correct procedure is to notify the jurisdictional GST officer so the return can be reopened and rectified under official guidance. Administrative circulars cited (Circular No.45/19/2018-GST and C.B.E. & C. Circular No.26/26/2017-GST) are relevant to procedural correction, and unilateral adjustments in a later month are not advisable. Discussion-Forum GST Thu, 24 Jan 2019 18:38:23 +0530 https://www.taxtmi.com/forum/issue?id=114543