EXPORT REFUND WITH PAYMENT OF TAX
This query is : Resolved
11 May 2024
One of our client exported the goods with payment of IGST. But clerical mistake they filed the GSTR-1 by without payment of IGST instead of with payment of IGST. During the month of Feb.2024, they found and amended the invoices in GSTR-1, the same month regular exports also available and mentioned the exports with payment of IGST. At the time of filing the GSTR-3B, regular Exports IGST only debited in the Electronic credit ledger, the amended IGST not debited in the ECL by mistake. In this situation the Export Invoices not transferred to the ICEGATE. The refund also pending. How to debit the amended IGST in the portal. If debited through the DRC-03, they refund the same. Please clarify by the experts, how to solve this problem.
12 May 2024
Since in this case there are a lot of mistakes involved therefore consultation can only be given after reviewing all the concerned returns.
Check your DM
13 August 2025
✅ Option 1: Re-report in GSTR-3B of a subsequent month
Best Practice (Recommended):
In your next GSTR-3B (say, August 2024):
Report the IGST amount for the amended export invoices under 3.1(b) “Exports with payment of tax”.
Debit the IGST from electronic credit ledger properly.
This would allow the GST system to pick up the tax payment against the corrected GSTR-1 data, and send the invoices to ICEGATE for refund.
📌 Note: GST system allows reporting of export turnover and tax paid in any subsequent month, as long as the export invoices are shown in GSTR-1 and matched with 3B.
✅ Option 2: File DRC-03 and also inform GST officer
File DRC-03 (voluntary payment) with proper narration, explaining it's for export IGST that was missed earlier in 3B.
But: Since DRC-03 doesn't link to 3.1(b) or invoices, ICEGATE will still not receive the invoices for refund purposes.
➡️ To make this work:
File letter to jurisdictional GST officer, attaching:
Copy of GSTR-1 (amended)
GSTR-3B showing tax not paid
DRC-03 payment details
Shipping bills, invoice copy
Request manual intervention or guidance to push data to ICEGATE.
⚠️ This is uncertain — manual intervention varies by officer and zone.
🚫 What NOT to do:
Don't only file DRC-03 and wait — refund won’t process via ICEGATE unless 3B data reflects export IGST paid.
Don’t re-amend invoices again — if already correctly shown in GSTR-1 with tax, re-amending may create further confusion.
Best Practice (Recommended):
In your next GSTR-3B (say, August 2024):
Report the IGST amount for the amended export invoices under 3.1(b) “Exports with payment of tax”.
Debit the IGST from electronic credit ledger properly.
This would allow the GST system to pick up the tax payment against the corrected GSTR-1 data, and send the invoices to ICEGATE for refund.
📌 Note: GST system allows reporting of export turnover and tax paid in any subsequent month, as long as the export invoices are shown in GSTR-1 and matched with 3B.
✅ Option 2: File DRC-03 and also inform GST officer
File DRC-03 (voluntary payment) with proper narration, explaining it's for export IGST that was missed earlier in 3B.
But: Since DRC-03 doesn't link to 3.1(b) or invoices, ICEGATE will still not receive the invoices for refund purposes.
➡️ To make this work:
File letter to jurisdictional GST officer, attaching:
Copy of GSTR-1 (amended)
GSTR-3B showing tax not paid
DRC-03 payment details
Shipping bills, invoice copy
Request manual intervention or guidance to push data to ICEGATE.
⚠️ This is uncertain — manual intervention varies by officer and zone.
🚫 What NOT to do:
Don't only file DRC-03 and wait — refund won’t process via ICEGATE unless 3B data reflects export IGST paid.
Don’t re-amend invoices again — if already correctly shown in GSTR-1 with tax, re-amending may create further confusion.
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