GSTR1 EXPORT RELATED
This query is : Resolved
23 January 2025
Sirs
One of our client exported the goods without payment of IGST. At the time of the filing the GSTR-1 they filed the returns in the export of goods with payment of goods instead of without payment of goods by clerical error during the month of May 23. The IGST amount was debited in the ECL. The same was found and amended as without payment of IGST in the GSTR-1 for the month of June 23. But the debited IGST amount not recredited in the ECL till date. Please suggest how to recredit the same into ECL. Kindly clarify
One of our client exported the goods without payment of IGST. At the time of the filing the GSTR-1 they filed the returns in the export of goods with payment of goods instead of without payment of goods by clerical error during the month of May 23. The IGST amount was debited in the ECL. The same was found and amended as without payment of IGST in the GSTR-1 for the month of June 23. But the debited IGST amount not recredited in the ECL till date. Please suggest how to recredit the same into ECL. Kindly clarify
12 August 2025
Regarding your client’s issue with export of goods declared with IGST payment instead of without payment in GSTR-1 for May 2023, and IGST amount debited in Electronic Cash Ledger (ECL) but not recredited after amendment in June 2023 — here’s what you can do:
Explanation:
When export is filed with payment of IGST, the IGST amount is debited from the Electronic Cash Ledger.
If it is later rectified as “export without payment of IGST,” the IGST paid is eligible for refund or needs to be reversed.
However, simply correcting the GSTR-1 in the next month’s return does not automatically recredit the IGST to the ECL.
How to get the IGST amount recredited in ECL?
File a Refund Claim for IGST Paid on Export:
The client should file a refund application for the IGST paid on exports (which should have been zero-rated without payment of IGST).
The refund claim can be filed on the GST portal under Services > Refunds > Application for Refund.
Choose the refund type as “Refund of IGST paid on export of goods” and provide the relevant details.
Documentation:
Attach export invoices, shipping bills, and other relevant documents to support the refund claim.
Mention the correction made in GSTR-1.
Processing and Refund:
The GST authorities will verify the claim.
On approval, the IGST amount will be refunded back or recredited to the ECL.
Interest on Refund (Optional):
Since this was a clerical error, if there is any delay, interest may be claimed under refund provisions.
Alternative:
If you do not want to file refund, the client can adjust this IGST amount against future GST liabilities by showing the ITC as utilized.
But since it was export without payment, the refund route is preferred.
Explanation:
When export is filed with payment of IGST, the IGST amount is debited from the Electronic Cash Ledger.
If it is later rectified as “export without payment of IGST,” the IGST paid is eligible for refund or needs to be reversed.
However, simply correcting the GSTR-1 in the next month’s return does not automatically recredit the IGST to the ECL.
How to get the IGST amount recredited in ECL?
File a Refund Claim for IGST Paid on Export:
The client should file a refund application for the IGST paid on exports (which should have been zero-rated without payment of IGST).
The refund claim can be filed on the GST portal under Services > Refunds > Application for Refund.
Choose the refund type as “Refund of IGST paid on export of goods” and provide the relevant details.
Documentation:
Attach export invoices, shipping bills, and other relevant documents to support the refund claim.
Mention the correction made in GSTR-1.
Processing and Refund:
The GST authorities will verify the claim.
On approval, the IGST amount will be refunded back or recredited to the ECL.
Interest on Refund (Optional):
Since this was a clerical error, if there is any delay, interest may be claimed under refund provisions.
Alternative:
If you do not want to file refund, the client can adjust this IGST amount against future GST liabilities by showing the ITC as utilized.
But since it was export without payment, the refund route is preferred.
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