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

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.... tax paid on export of services and supplies made to a Special Economic Zone developer or a Special Economic Zone unit * While filing the return in FORM GSTR-3B for a given tax period, certain registered persons committed errors in declaring the export of services on payment of integrated tax or zero rated supplies made to a Special Economic Zone developer or a Special Economic Zone unit on paym....