IGST refund on export of services, Goods and Services Tax - GST

[Archna Gupta]

Dear Sir

We are unable to file refund application of IGST on export of software services on payment of tax. The issue is that when we filed GSTR-3B for the month of July 2017 we showed turnover correctly in zero rated supply but IGST was not shown but we correctly filed our GSTR-1 (on payment of IGST).

This mistake in GSTR-3B, we rectified in September 2018. There we showed the IGST amount and also set off the same from TRAN-1 ITC.

Now on uploading the file on site, it is showing the error message that IGST amount as per GSTR-3B is less than the amount that we mentioned in our refund application because it is comparing refund amount with the amount of GSTR-3B of refund period only and which is nil.

Please clarify that what options are available now with us.

Best regards

Archna Gupta

Posts / Replies

[Rajagopalan Ranganathan]

Madam,

If you had rectified GSTR-3B for July 2017 in September 2018 the system should display the corrected GSTR-3B. If it is not so you seek the help of GSTN heip desk. We, the consultants are helpless in solving the problems like this.

[KASTURI SETHI]

Yes. Grievance Redressal Cell should be approached.

[Archna Gupta]

But in this case we have filed GSTR-1 with correct details in July 2017 itself. The mistake was in GSTR-3B and we include the details of IGST for the month of July 2017 in September 2018 which are consolidated details. Then how the department will come to know that part of September 2018 details pertained to July 2017.

This refund application are verifying the IGST refund details with GSTR-3B.

[KASTURI SETHI]

Mistake occurred in GSTR-3 B cannot be rectified unless it is reopened (de-freezed) ) by the Grievance Redressal cell) in Common Portal System. That is why mismatch between the two returns still stands. You know very well GSTR 3B is provisional and it is only a proof of payment of GST. So try to lodge your problem with Grievance Redressal Cell.

In one of my client's case, GSTR 3 B return was re-opened by Grievance Redressal Cell. It was re-opened because technical snag occurred in the functioning of Common Portal System. My client was not at fault. Even then you will get solution, if you approach the Grievance Redressal Cell. I think so.

[DR.MARIAPPAN GOVINDARAJAN]

You have to approach the Authorities as advised by Shri Rajagopalan.

[Archna Gupta]

Thanks a lot to all of you. I will do the same.