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TMI BlogHow to revise or rectify wrong entries for Exports (for refund) already filed in GST Portal?X X X X Extracts X X X X X X X X Extracts X X X X ..... How to revise or rectify wrong entries for Exports (for refund) already filed in GST Portal? - By: - Praveen Nair - Goods and Services Tax - GST - Dated:- 23-2-2018 - - How to correct Errors at GST Portal? In case the exporters failed to enter export invoice details in Table 6A of Form GSTR1 , filed for the relevant tax period, they can enter such invoice details in Table 6A, while fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling Form GSTR 1 of the subsequent tax period. If it results in increasing the tax liability, it should be paid along with interest at the time of filing GSTR 3B , of such subsequent period. Also any error/omission made in entering the export details in table 3.1(b) if GSTR 3B return of previous period can be made good by way of suitable adjustment entries in Table 3.1(b) of subsequent GS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TR 3B return in the light of Circular No. 26/26/2017 GST dated. 29/12/2017 issued by CBEC Correction of Wrong details in GSTR 3B: If IGST paid on exports has been declared as ZERO in Table 3.1(b), whereas IGST shown to have been paid under Table 6A of GSTR 1 for that tax period, the correct amount can be declared and offset while filing GSTR 3B of subsequent Tax period. If ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IGST Paid on exports declared in Table 3.1(b) is lesser than the total IGST shown to have been paid under Table 6A and Table 6B of GSTR 1 , differential amount of IGST can be paid through GSTR 3B of the subsequent tax period. In all these cases, GST System shall aggregate the amount of IGST shown to have been paid under T able 6A/6B and 9A of GSTR 1 and the aggregate IGST amount actually ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid through Table 3.1(b) and validation will be done on the basis of cumulative IGST amount of multiple tax period. Validations by GST Portal: The following validation are done by the GST system before transmitting the return data to ICEGATE for refund of IGST paid on export of goods without payment of Tax: GSTR-1 GSTR 3B of the corresponding return period is filed Expor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t invoices are filled under Table 6A of GSTR-1 Shipping Bill Number, Shipping Bill Date and Port Code details have been provided in the Invoices data provided under Table 6A of GSTR-1 IGST amount paid through TAble 3.1(b) of GSTR 3B must be either EQUAL to or GREATER than, the total IGST amount shown to have been paid under Table 6A and Table 6B of GSTR-1 of corresponding return period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Port Code is valid as per format prescribed by ICEGATE. If the above conditions are not met, the data will not be sent to ICEGATE due to validation failure. The exporter has the option to check the GST validation status for his shipping bills in his ICEGATE website login for all records transmitted by GSTN ICEGATE login can be obtained by registration at the ICEGATE website. GST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... portal website will also provide link to Track the status of Invoice data to be shared with ICEGATE, which can be viewed shortly (may be in a weeks time) under the Refunds sections. - Reply By Praveen Nair as = With reference to the Export Refunds claim difficult faced by the exporter community Circular 5/2018-Customs dated. 23.02.2018 has been release. May result in major relief. Extract o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the same is mentioned below, please refer to the circular for details and Concordance Table; Refer Circular 5/2018-Customs for the Concordance Table, which is similar to Table 9A filed in GSTR 1 for revision. It may need some formating. Dated: 26-2-2018 Reply By Praveen Nair as = Updation to IGST Export Refund Process: Public Notice 29/2018-Customs (JNPT) dtd. 26.02.2018 , where th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere are mismatch of Invoices showing SB005 error it can be rectified by sending an email to customs with a concordance table (Annexure A) mentioned in the public notice above or as per Circular No. 5/2018-customs dtd. 23.02.2018 . Send email to [email protected]. This is only for export done through JNPT (INNSA1) port. Their may be such other communications from respective ports. D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated: 28-2-2018 Reply By Praveen Nair as = Errors of the Shipping Bills related to the JNPT (INSSA1) of your Shipping Bills can be identified from the report uploaded on website http://www.jawaharcustoms.gov.in/index1.php or 164.100.155.199/pdf/Shipping_bill_Error_code_SB005.pdf Dated: 28-2-2018 Reply By pankaj Singh as = Hi Sir, I had Wrongly Mention the our Export amount in Column 3.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a instead of 3.1 b in GSTR 3B due to which my export Invoices has not been sent to Icegate for refund. request you to please provide me the solution to rectify and to separate the amount from table 3.1A t table 3.1B in GSTR 3B of Previous month to GSTR 3B of current month. Dated: 10-9-2018 Reply By SANDIP PATEL as = Hi Sir, I had Wrongly Mention the our Export amount in Column 3.1 a inst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ead of 3.1 b in GSTR 3B due to which my export Invoices has not been sent to Icegate for refund. request you to please provide me the solution to rectify and to separate the amount from table 3.1A t table 3.1B in GSTR 3B of Previous month to GSTR 3B of current month.same problem to me. from sandip patel endemic export pvt ltd. Dated: 1-1-2019 Reply By chandra shriraam as = Can anyone he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lp me with the solution plz. I have wrongly prepared an export invoice or excess invoice and exported. Dated: 23-2-2019 - Scholarly articles for knowledge sharing authors experts professionals Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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