https://www.taxtmi.com/forum/issue?id=115264 Omission of export turnover from GSTR-3B does not automatically defeat a refund claim under the inverted duty structure; GSTR-3B is required for refund processing, but reconciliation through the Annual Return and books of account is the operative check. If Annual Return figures match GSTR-1 and books, refund should not be rejected for procedural lapses where no revenue loss is demonstrated, and filing Annual Return offers a remedial opportunity before or alongside refund claims. en-us Wed, 31 Jul 2019 15:12:36 +0530 Thu, 23 Jan 2025 15:55:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115264 Omission of export turnover from GSTR-3B does not automatically defeat a refund claim under the inverted duty structure; GSTR-3B is required for refund processing, but reconciliation through the Annual Return and books of account is the operative check. If Annual Return figures match GSTR-1 and books, refund should not be rejected for procedural lapses where no revenue loss is demonstrated, and filing Annual Return offers a remedial opportunity before or alongside refund claims. Discussion-Forum GST Wed, 31 Jul 2019 15:12:36 +0530 https://www.taxtmi.com/forum/issue?id=115264