Refund against igst paid on export of goods

This query is : Resolved

JATIN R PANERIA (Querist)
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10 March 2018 Dear Sir,

We have wrongly filed GSTR3B for the month of July-17 & Aug-17. We wrongly mentioned IGST against export amount under table 3.1(A) i.e. Outward taxable supply (other than zero rated, nil rated and exempted) instead of table 3.1(B) i.e. Outward Taxable Supply (Zero Rated).

Hence, our refund against IGST paid on exports has been stuck up. Refund can not be processed until GSTR3B and GSTR1 data matches. So, what can be done in this case?

Please reply.

Thanks

JATIN

Chintan Dave

Chintan Dave (Expert)
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18 April 2018 I am also searching for reply on this, let me know if you have any solution.

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
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20 July 2025 In your case, since IGST on exports was incorrectly reported under Table 3.1(A) (Outward taxable supplies other than zero-rated) instead of Table 3.1(B) (Zero-rated supplies), your GSTR-3B and GSTR-1 data don’t reconcile, leading to the refund being stuck.

Here’s what you can do to rectify this:
Amend the GSTR-1 Returns:
For the months July-17 and August-17, file GSTR-1 amendment (monthly or quarterly, as applicable) to correctly classify the export invoices under zero-rated supplies (Table 6A of GSTR-1).
This will align your outward supplies data as zero-rated exports.
File Revised GSTR-3B (if allowed):
For those months, revise your GSTR-3B returns (if the option to revise is available on the portal) to correctly reflect IGST on zero-rated supplies under Table 3.1(B).
Note: The GST portal may have restrictions on revising old returns. If not allowed, you need to carry forward the corrections in subsequent returns.
Carry Forward Adjustments in Subsequent Returns:
If revising old GSTR-3B is not allowed, report the corrections in your current/future GSTR-3B by adjusting the outward supplies and IGST correctly.
Make sure to disclose the net effect so that the data reconciles over time.
Ensure GSTR-1 and GSTR-3B Data Matches:
The key is to have matching data of outward supplies (including zero-rated exports) and IGST paid, between GSTR-1 and GSTR-3B.
Contact GST Helpdesk:
You can also raise a ticket with the GST portal helpdesk explaining your issue, attaching supporting documents if required.
Important Tips:
Keep all export invoices, shipping bills, and payment documents ready to substantiate your claim.
Track your refund application regularly on the GST portal after making corrections.

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