Seeking Expert Guidance – GST IDS Refund | Statement 01A
I am currently processing an Inverted Duty Structure (IDS) GST Refund and encountered the following message while filing Statement 01A:
“1 invoice cannot be validated through the system and these invoice details would be sent to the jurisdictional refund processing officer for further verification and refund processing. Do you want to proceed?”
The invoice has been checked against the GSTR-2B, and the relevant details appear to be available there.
I would like to seek guidance from GST practitioners, tax professionals and officers who have practical experience with IDS refund processing.
My queries:
1️⃣ Should we click “PROCEED” and continue with the refund application when the invoice is reflected in GSTR-2B but is not validated by the Statement 01A system?
2️⃣ Does this message mean that the invoice is merely being referred for manual verification, rather than being treated as ineligible?
3️⃣ If the invoice is otherwise eligible ITC and we have the purchase invoice, GSTR-2B and GSTR-3B records, will the jurisdictional refund officer consider it during refund processing?
4️⃣ Has anyone recently faced this type of validation issue in IDS Refund Statement 01A? If yes, how was it handled by the jurisdictional officer?
I would be grateful if experienced professionals could share their practical experience and advice before proceeding with the application.
👉 Should we PROCEED or remove the invoice from Statement 01A?
Your valuable suggestions will be highly appreciated.
#GST #GSTRefund #IDSRefund #InvertedDutyStructure #Statement01A #GSTR2B #InputTaxCredit #GSTPractitioner #GSTProfessionals #GSTCompliance #GSTIndia #IndirectTax #RefundProcessing #GSTPortal
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GST IDS Refund – Statement 01A: Invoice Not Validated Despite Appearing in GSTR-2B
You can safely click "PROCEED" to bypass the system validation block, provided the invoice is valid and present in GSTR-2B. The prompt simply shifts the invoice to manual review by the tax officer rather than making it automatically ineligible, though you should keep your documentary evidence ready for verification.
This is a known portal behaviour for IDS refunds , not an error that blocks your claim.
When Statement 01A shows 1 invoice as unable to be validated automatically, the system moves it to manual verification by the GST officer rather than rejecting it outright. You should:
1. Click PROCEED on the portal to submit the refund application with the auto-validation flag.
2. Attach the actual invoice, GSTR-2B screenshot showing the entry, and supplier GSTIN details in the supporting documents section.
3. In the remarks field, note that the invoice appeared correctly in GSTR-2B for the relevant period and was accepted through IMS.
The officer will physically verify the invoice against your GSTR-2B and supplier filings during adjudication. As long as the underlying invoice is valid and the tax was actually paid by the supplier, the refund will be processed.
Common reasons for auto-validation failures: supplier GSTIN format mismatch in the IDS portal data, invoice date spanning two filing periods, or a temporary portal sync delay between GSTR-2B and Statement 01A.
For the full IDS refund timeline and what to expect after submission, this [GST late fee and refund guide](https://taxgarden.in/blog/gst-late-fee-interest-penalty-gstr-3b-gstr-1-gstr-9-guide) has the refund workflow details.
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