Refund Application of IGST for supplies to SEZ to be filed only after matching of tax payment between GSTR 3B and GSTR-1

Refund Application of IGST for supplies to SEZ to be filed only after matching of tax payment between GSTR 3B and GSTR-1 https://www.taxtmi.com/manuals?id=2773 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. en-us Mon, 29 May 2023 18:53:00 +0530 Fri, 20 Dec 2024 12:08:00 +0530 TaxTMI RSS Generator Refund Application of IGST for supplies to SEZ to be filed only after matching of tax payment between GSTR 3B and GSTR-1 https://www.taxtmi.com/manuals?id=2773 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. Manuals GST Mon, 29 May 2023 18:53:00 +0530 https://www.taxtmi.com/manuals?id=2773