Dear Experts,
I am facing a technical issue while filing an Inverted Duty Structure (IDS) Refund on the GST portal and would appreciate your guidance if anyone has experienced the same.
At the time of submitting the refund application, the portal displays the following warning:
"The total IGST, CGST, SGST/UTGST, and Cess amounts reported in Annexure B do not match the Input Tax Credit after reversals as declared in the corresponding month's GSTR-3B..."
However, I have verified the following:
- Annexure B Offline Utility validates successfully without any error.
- JSON file is generated and uploaded successfully.
- Month-wise and tax-head-wise reconciliation of Annexure B with GSTR-3B Table 4(C) has been completed.
- ITC in Annexure B exactly matches the Net ITC after reversals reported in GSTR-3B.
- There are no ITC reversals in the relevant months.
- I regenerated Annexure B after removing Capital Goods and uploaded a fresh JSON, but the same warning appeared.
- I again restored the Capital Goods entries, generated a fresh JSON and uploaded it successfully, but the warning still remained.
- The portal allows me to submit the refund application after displaying the warning.
Since the warning persists even after complete reconciliation and regeneration of Annexure B, I suspect it may be a GSTN backend validation issue rather than a data mismatch.
My queries are:
- Has anyone else received this warning while filing an IDS refund even though Annexure B and GSTR-3B are fully reconciled?
- Did the refund get processed successfully despite the warning?
- Did the proper officer raise any query or issue an RFD-08/RFD-03 because of this warning?
- Is there any known GSTN advisory or workaround for this issue?
- Should I proceed with filing the application since the portal permits submission after the warning?
I have also raised a technical grievance with GSTN and would be grateful if members could share their experience or suggest any additional checks before filing.
Thank you in advance.
CAclubindia
