Entry posted in GSTR-3B as Domestic supply instead of Export supply

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A user mistakenly declared an SEZ supply as a domestic taxable supply in GSTR-3B instead of a zero-rated export supply. This error has prevented invoices from being transmitted to ICEGATE, leading to a negative ledger balance. While the system suggests using a subsequent GSTR-3B to rectify this, it's noted that the correction window for the 2017-18 financial year has passed, making direct amendment impossible.

Amit Joshi

Amit Joshi (Querist)

31 January 2022 Hi, I have filed GSTR-1 of September 2017 of SEZ supply with payment of Duty but filles GSTR-3B in column No. 3.1 (a)outward taxable supply other then zero rated instead of 3.1 (b) outward taxable supply Zero rated. so email received from ICEGATE that Invoices not transmitted to ICEGATE because of Negative ledger balance. You may use table 3.1(b) of subsequent GSTR-3B to fulfil this difference and the GST System shall transmit invoices upon successful validation.

this transaction is f.y. 2017-18 how to solve in this year

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

31 January 2022 It's not possible to solve this problem now time limit for correction is over.

R. B. Yadav (CMA, LLB)

R. B. Yadav (CMA, LLB) (Expert)

31 January 2022 Hi, correctly said by MR. R Seetharaman that this entry can't be corrected now as time allowed for correction is over now. You need not to worry about this and avoid email received for non-transmission of invoice. But if you refund of IGST paid on SEZ supplies has been stuck due to non-transmission of invoices(applicable in case of supply of goods only), other option can be advised.

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