Gst-non-transmission of invoices due to negative balance

No clarity yet, I will keep you posted.

Hi,

Please advise if you got any clarification as we got the same notice.

Update- I contacted CBIC on the issue. They suggested to IGNORE if it's SEZ sales, if it's Export, we need to pay the tax again in the subsequent month. However, it is not solved yet. Will keep you updated.

Update - 18/10/2018

THE SOLUTION- (Mail recieved from Escalation Desk - CBEC Mitra Helpdesk)

We would like to inform you that it is clarified for the tax periods commencing from 01.07.2017 to 31.03.2018, such registered persons shall be allowed to file the refund application in FORM GST RFD-01A on the common portal subject to the condition that the amount of refund of integrated tax/cess claimed shall not be more than the aggregate amount of integrated tax/cess mentioned in the Table under columns 3.1(a), 3.1(b) and 3.1(c) of FORM GSTR-3B filed for the corresponding tax period.
 

Summary-

1) Find out the bills of difference;

2) Pay IGST in current year and

3) Claim refund of tax wrongly paid.

Dear Sir

We have recd. the same notice and our negative balance as mentioned in the notice is huge as we have made export of Services for which we have not filed any shipping bill number in GSTR 1 since July 2017.

Kindly advise what to do?

Please refer the above solution

I have few Export sales with payment of tax, but I disclosed it in 3.1 (a).  How to rectify through ICEGATE?

 

Dear Sir/Madam,

This is with reference to the recent processing of export invoices for GSTIN 27APXPM3397J1ZW. Please be informed that the invoices have failed validation at GST System, and haven't got transmitted to ICEGATE for further processing.

The GST System uses ledger based approach to validate if sum total of IGST/CESS paid under Table 3.1(b) of GSTR 3B across all periods is equal to, or greater than, the sum total of IGST/CESS from invoices under Tables 6A/9A/6B of GSTR 1 across all periods. The eligible invoices, having complete SB/Port details, are transmitted by the GST System only if such cumulative validation of IGST/CESS is successful.

The GST System does not transmit an eligible invoice to ICEGATE until the aforesaid validation is successful, i.e. the sum paid as IGST/CESS paid under Table 3.1(b) is greater than or equal to IGST/CESS from invoices under Tables 6A/9A/6B. The ledger shows the difference between these two which should be ZERO or positive) for invoices to be transmitted to ICEGATE.

For GSTIN 27APXPM3397J1ZW, the present IGST difference is Rs.-xxxxxx and the CESS difference is Rs.0.0. 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.

Please feel free to contact GST Taxpayer Helpdesk for any further questions.

Thanks & Regards
Team GSTN

Disclaimer:

Hi,

I have also received this error from GST "Please be informed that the invoices have failed validation at GST System, and haven't got transmitted to ICEGATE for further processing."

But I do not have any export sales. How to find and/or rectify this error

Any guidance shall be appreciated

I have Export sales with payment of tax, but I disclosed it in 3.1 (a).  How to rectify through ICEGATE? 
 

even  i  am  facing  similar problem  

is there  any  tool  available  in  gst  portal   to  sort  out  this  

we are yet  to  receive  any  single amount  as refund

please  advice  if  you  experts have any  solution

thanks 

Hello Sir,

The reason for such Gst-non-transmission of invoices is becasue of simple logic.

Let me try to explain the same.

While filing GSTR 1, the sale invoice details relating to SEZ (WITH PAYMENT OF TAX) OR EXPORT INVOICES BY MENTIONING THE INVOICE TYPE AS DEEMED EXPORT OR SEZ WITH PAYMENT AND WHILE FILING GSTR-3B FOR THE SAME MONTH BY NOT FURNISHING THE ZERO RATED SALES DETAILS IN 3.1 Details of Outward Supplies and inward supplies liable to reverse charge " (b) Outward taxable supplies (zero rated )". 

SOLUTION FOR ABOVE PROBLEM:

WHILE FILING GSTR 3B FOR ANY OF SUBSEQUENT MONTH SHOW THE AMOUNT OF TAX DIFERENCE AS GIVEN IN EMAIL  IN "3.1 Details of Outward Supplies and inward supplies liable to reverse charge -(b) Outward taxable supplies (zero rated )". SO THAT SUCH DEEMED EXPORT INVOICES WILL GET VALIDATED AT GST SYSTEM AND WILL GET TRANSMITTED THROUGH ICGATE FOR FUTHER PROCESSING.

IF ANY DOUBTS KINDLY PLEASE FREE TO ASK.

THANKING YOU.

I have my opinion, please correct me if I am wrong.

This export refers not to the export business but technical export of Invoices from GSTR 1 to GSTR 2 for clients to claim input creidits.

The mailers say that our IGST ledger is in negative so they  want us to pay extra amount in our IGST account through form 3B for us to release those invoices to our customers.

Now we can try this on 20th March only. Please advice me if I am wrong.

Dear Sir,

We would like to inform you that we have already filed GSTR3B return month of August 2018 LUT(Zerom rate) export sales  and filed  under 3.1(C) wrong filed.

kindly amend or rectify process suggest.

Thanks

Dhirendra