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Refund of export of goods

19 October 2018

Client made export in the month of May 2018 including IGST. I filed GSTR _3B and showing export in table no. 3.1(a). As I was not received Shipping details in qtr ended 30th June 2018, I filed GSTR-1 of quarter 1 without including shipping details. So my export invoice not transferred to ICEgate. Now how to correct gstr3b and gstr1 to get IGST refund.
plz advice me. Now I have shipping details for said export.

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8 Replies

Pankaj Rawat (GST Practitioner) (55062 Points)
Replied 19 October 2018

can plz clarify in which table you have shown the export bill in GSTR 1???

Hirav Panchal (20 Points)
Replied 19 October 2018

I have shown in table no. 6A of GSTR -1

Pankaj Rawat (GST Practitioner) (55062 Points)
Replied 19 October 2018

Ok fine , now in your Next GSTR 1, you can amend that invoice by puting proper shipping Details & in 3b for next month Add that sale under 3.1(b) & reduce the amount (Export) in 3.1(a) table from that month's total sale

for breif explanation in this regard kindly refer circular 26/26/2017 , dt. 29/12/17

Hirav Panchal (20 Points)
Replied 20 October 2018

Thank you so much sir for your expert advice. Now I have shown shipping details in GSTR-1 for quarter ended 30th September 2018 and as and when my IGST sale exceeds export sale i.e 377000/- plus IGST 18% I will do as directed by you. Because in September 18, IGST sale was just Rs.158000/-.

Pankaj Rawat (GST Practitioner) (55062 Points)
Replied 22 October 2018

NO,...... IN SEPT MONTH GSTR1 RETURN YOU HAVE TO AMEND THAT MAY-17 EXPORT BILL UNDER TABLE 9A , BY GIVING GIVING PROPER SHIPPING DETAILS

IN 3B, SHOW THE EXPORT SALE IN 3.1 (B) WHICH WAS WRONGLY SHOWN EXPORT SALE IN 3.1(A)

FOR EG. IF YOUR TOTAL IGST SALE FOR SEPT-18 IS 100/-, & YOUR EXPORT SALE (FOR MAY) WAS 25/-, THEN SHOW 75/- IN 3.1 (A) & 25/- IN 3.1 (B)

Hirav Panchal (20 Points)
Replied 22 October 2018

Thank you sir for your expert advice. My client made an export sale in month of May 2018 and not May 2017. So I will make amendment in table 9A showing shipping details and I will make necessary changes in GSTR_3B return in month of October 2018 if IGST sales exceeds 377000/- because in my case export sale amounted to Rs.377000/-. In September 18 month, IGST sale was only Rs.158000/- so can not make chat as specified by you sir. Is it fine sir??