https://www.taxtmi.com/article/detailed?id=10423 Reporting exports in the wrong GSTR-3B table is a technical misclassification that should not defeat entitlement to export incentives; where exports occurred and IGST was validly paid, procedural requirements under the CGST Rules must not be applied so rigidly as to deny refund claims. Authorities are required to verify invoices and transmit/consult GSTN and customs records and proceed to process refund claims based on substantive compliance rather than technical reporting errors. en-us Thu, 26 May 2022 09:40:49 +0530 Thu, 26 May 2022 09:40:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10423 Reporting exports in the wrong GSTR-3B table is a technical misclassification that should not defeat entitlement to export incentives; where exports occurred and IGST was validly paid, procedural requirements under the CGST Rules must not be applied so rigidly as to deny refund claims. Authorities are required to verify invoices and transmit/consult GSTN and customs records and proceed to process refund claims based on substantive compliance rather than technical reporting errors. Articles Goods and Services Tax - GST Thu, 26 May 2022 09:40:49 +0530 https://www.taxtmi.com/article/detailed?id=10423