In FY 2017-18 AND FY18-19 export maid with payment of igst is reflected in gstr1 of respective month. But while filing GSTR 3B IGST paid on such export is shown in regular sale and not in table 3(b).
So what should I do now to claim the refund of IGST paid on such export?
3 Replies
KRISSHNAN KP
(4215 Points)
Replied 28 June 2020
First you to fill your annual return and then go for refund
Pankaj Rawat
(GST Practitioner)
(55057 Points)
Replied 29 June 2020
Dear Rathod.
As per Circular 12/2018 Custom , date 29/5/2018 :
As you have indvertently misdeclared the IGST paid on Export supplies under table 3.1 (a) of 3B instead of under table 3.1(b) of 3B . In case of Export with payment of tax , the GSTN validates the IGST paid on export in 3B shall not be less than the declared in table 6A of GSTR-1 because of this the GSTN could not transfer your data to custom EDI System.
So to remove this hindrance , the custom policy wing had prepared a list of of exporter whose cumulative IGST Amount paid amount for Export & Domestic supplies mentioned in 3B is greater or equal to the IGST Amount declared in GSTR 1 & GSTN shall send mail to these exporter regarding the transmission record to EDI system .
& in this case the exporter whose refund has been sanctioned/processed need to submit certificate certified by CA to custom office at the port of export. But this is to be done by 31/10/2018 for Fy 2017-18 & for 2018-19 last was 30/10/2019.
So it is better to meet personally to you jurisdiction Tax Officer in this regard . can also pursue to your CHA .
As per Circular 12/2018 Custom , date 29/5/2018 :
As you have indvertently misdeclared the IGST paid on Export supplies under table 3.1 (a) of 3B instead of under table 3.1(b) of 3B . In case of Export with payment of tax , the GSTN validates the IGST paid on export in 3B shall not be less than the declared in table 6A of GSTR-1 because of this the GSTN could not transfer your data to custom EDI System.
So to remove this hindrance , the custom policy wing had prepared a list of of exporter whose cumulative IGST Amount paid amount for Export & Domestic supplies mentioned in 3B is greater or equal to the IGST Amount declared in GSTR 1 & GSTN shall send mail to these exporter regarding the transmission record to EDI system .
& in this case the exporter whose refund has been sanctioned/processed need to submit certificate certified by CA to custom office at the port of export. But this is to be done by 31/10/2018 for Fy 2017-18 & for 2018-19 last was 30/10/2019.
So it is better to meet personally to you jurisdiction Tax Officer in this regard . can also pursue to your CHA .
CA Sachin M Jain
(CA | GST | Refunds | Advisory | Litigati)
(1463 Points)
Replied 11 April 2021
Your issue can be resolved and you will be able to get your pending IGST refund.
Understand process of IGST refund on Exports
https://youtu.be/w5fAC38FhYI
For more details -
CA Sachin M Jain .8O975. l5447
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Understand process of IGST refund on Exports
https://youtu.be/w5fAC38FhYI
For more details -
CA Sachin M Jain .8O975. l5447
WhatsApp : https://tinyurl.com/wCASMJ
Facebook : https://tinyurl.com/FCASMJ
Instagram : https://tinyurl.com/ICASMJ
LinkedIn : https://tinyurl.com/LCASMJ
YouTube : https://tinyurl.com/YCASMJ
Twitter : https://tinyurl.com/TCASMJ
Email : casachinmjain @ gmail.com
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