Question 23:

We have exported goods on payment of IGST but while filling of GST 3B return for the month of Jan.2018 , We forgot to mention GST paid amount in table 3(i) (b) and we have not shown the used amount in GST credit ledger as well. Our balance is higher without deducting the above GST paid exported goods. but SB are showing the IGST amount  and as per FAQ if 3(i) (b) is less than the Table 6 then GST refund on exported goods is not allowed my question is how we can amend our filed 3B return of Jan.18 and  if it is not   allow whether we can say that by mistake we have shown GST paid in export invoice otherwise these export  are under LUT without GST paid and amend our Table 6 of GSTR-1 in this case our invoice and SB have the GST paid amount but nither system given any benefit to us nor we have taken in this manner we can use the paid GST amount as credit balance lying in GST credit ledger if system not allow us rectification of above paid 3B return.

Answer 

Under GST there is no provision for amendment in GSTR-3B return. However you may amend relevant GSTR-1 to give effect to the export without payment of tax. According to the fact narrating in your question it appears that IGST has not been paid on exported goods. Thus, under these circumstances Refund of tax paid on exported goods is not possible. You have rightly suggested that your above mentioned export is to be treated under LUT & you can claim refund of accumulated ITC on input used for manufactured exported goods. But if you have not already furnished LUT which is required before the Export then department may impose penalty for this violation.

(REPLY dt. 28-02-2018)