The Council is regularly getting queries from the exporters regarding delays in refund/ correction action for refunds despite council’s several mailers with FAQ’s/ IGST refund guide etc.
Kindly note that as per latest updates on GST Portal (www.gst.gov.in), two advisories have been uploaded for creating awareness amongst the exporters to ensure speedy refunds.
For the sake of convenience, the contents of the advisories are reproduced as follows:
ؠAdvisory to the Exporters for Refund of IGST Paid on Export of Goods:
1. File FORM GSTR 1 for the corresponding tax period.
2. Fill complete and correct data of export of goods in Table 6A of FORM GSTR 1 of the relevant tax period.
3. Pay your tax and File FORM GSTR 3B return for the corresponding tax period.
4. While filing GSTR 3B Return for the said tax period, please make sure that that table 3.1 (b) of Form GSTR 3B is filled correctly and the amount shown in this should be equal to or more than the amount of IGST in table 6A, and table 6B (Supply to SEZ),of GSTR1.
Advisory for exporters on correctly filing Table 3.1(b) of GSTR 3B:
While filing GSTR 3B Return for the said tax period, please make sure that that table 3.1 (b) of Form GSTR 3B is filled correctly.
1. GSTR-3B of corresponding return period must be filed.
2. The IGST amount paid should be shown through Table 3.1(b) of FORM GSTR-3B, and the amount must be equal to or greater than the total IGST amount shown in Table 6A, and Table 6B, of GSTR-1 for the corresponding tax period.
3. NONE of the export invoices filed in Table 6A of GSTR-1, of the corresponding return period, shall get transmitted to ICEGATE if correct IGST amount is not filed in Table 3.1(b) of GSTR-3B. Hence the refund of IGST amount paid on exports will be impacted.
ؠAdvisory to Exporters for filing Table 6A of GSTR-1:
(a)To ensure that the GST System transmits the export invoice data, in case of export of goods with payment of IGST, to ICEGATE for refund, Exporters need to provide Complete and Correct Data while filing Table 6A of GSTR-1:
Invoice No. and Date (Tax invoice and not commercial invoice).
Select from drop down list (WPAY- with payment of tax)/WOPAY-without payment of tax.
Shipping Bill No. & Date.
Please note, if you are using offline tool for GSTR 1, the date format is dd-mmm-yyyy e.g. 15th July 2017 will be written as 15-Jul-2017 and not like 15/07/2017.
Six Digit Port Code should be mentioned correctly.
Invoice Value: It is the total value of export goods covered by the invoice including of tax and other charges, if any.
Taxable Value: It is the value of goods, on which tax is paid. (Value net of tax).
Tax Paid IGST, only in case, where the export is done on payment of IGST.
(b)To ensure that the GST System transmits the export invoice data, in case of export of goods with payment of IGST, to ICEGATE for refund, Exporters need to maintain consistencies between data provided at GST Portal and ICEGATE Portal while filing Table 6A of GTSR-1. Invoice details specified under Table 6A of GSTR-1 should match with what is mentioned in the Shipping bills at ICEGATE. Please note that the invoice value data should match with that shown in shipping Bill.
(c)To ensure that the GST System transmits the export invoice data, in case of export of goods with payment of IGST, to ICEGATE for refund, Exporters should make payment of Tax and File Return:
File Form GSTR-3B of corresponding period.
In case of export of goods, the IGST amount paid should be shown through Table 3.1(b) of GSTR-3B and amount must be equal to or greater than the total IGST amount shown in Table 6A, and Table 6B, of GSTR-1 for the corresponding tax period.
Members are requested to take note of above updates and do the needful accordingly for speedy processing of IGST refunds. The advisories are available on GST Portal using urls provided above.
ؠGuide on IGST Refund Module/ Step By Step Procedure
In case your shipping bill is stuck due to errors, then regarding queries onvarious response/ error codes (SBS000, SBS001, SBS002, SBS003, SBS005, SBS006), please refer to IGST REFUND MODULE-STEP BY STEP PROCEDURE issued by CBEC. The �link for the same has been sent earlier and is once again provided below for download:
Members are once again urged to take note of above advisories for IGST refunds/ IGST refund module guide in case of errors and do the needful accordingly.
Persistent Queries/ Issues, if any, be first put forth to the concerned authority using new Grievance Redressal Portal (https://selfservice.gstsystem.in).� The same may also be highlighted to the council on �[email protected]�&�[email protected]�.