Question relates to IGST Refund on Export supply with payment of IGST. Export Supply doing the month of Feb 2020. As per GST Portal on Track status Invoice processed and transmitted to icegate. No mismatch showing. IN ICEGATE portal ICEGATE validation enquiry showing Response code SB005 means Invoice No. mismatch. Now to correct invoice no as per shipping Bill I have to make correction in Table 9A of GSTR 1 but in current month correction can be made only for F.Y. 2020-21 and F.Y. 2021-22. So what is remedy? Should I incorporate invoice with date Nos. Shipping Bill Value, IGSt etc. in current GSTR1?

ANSWER

As the time period for amendment in GSTR-1 for FY 2019-20 has already lapsed, therefore you are suggested to write a letter to the concerned Custom officer and keep on sending reminder until the problem is solved or follow up by personally visiting ICEGATE for getting this amendment done. (Reply dt. 08/10/2021)