https://www.taxtmi.com/forum/issue?id=116689 Misreporting of an export by payment of tax in GSTR-3B under 3.1(a) instead of 3.1(b) must be corrected by paying the tax under 3.1(b) using the credit ledger if available or by cash so the invoice transmits to ICEGATE; taxpayers may then reduce or adjust 3.1(a) entries in subsequent returns or file a refund claim for excess tax paid, and should amend subsequent GSTR-3B filings to effect the correction. en-us Fri, 04 Sep 2020 10:30:40 +0530 Thu, 23 Jan 2025 15:54:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116689 Misreporting of an export by payment of tax in GSTR-3B under 3.1(a) instead of 3.1(b) must be corrected by paying the tax under 3.1(b) using the credit ledger if available or by cash so the invoice transmits to ICEGATE; taxpayers may then reduce or adjust 3.1(a) entries in subsequent returns or file a refund claim for excess tax paid, and should amend subsequent GSTR-3B filings to effect the correction. Discussion-Forum GST Fri, 04 Sep 2020 10:30:40 +0530 https://www.taxtmi.com/forum/issue?id=116689