Question28:

Due to some mis-interpretation of the term “Outward Supplies (zero rated) appearing in Table No. 3.1 (b) of GSTR-3B, we mentioned only details of exports made under LUT in Table 3.1 (b) and the details of exports on payment of IGST were included in Table No. 3.1 (a). This error continued from Sept-17 to Dec-17. (No exports on payment of IGST prior to Sep-17). The data in Table No. 6A of GSTR-1 has however been correctly reported. Due to this, there is a mis-match between the details of GSTR-3B and GSTR-1. Therefore, the data of GSTR-3B/GSTR-1 could not be transmitted in ICEGATE portal.   This has resulted in non-sanction of refund claim.
 Now we want to correct the error. Can you please guide us how to correct the error?

Answer

CBEC has recently issued Circular No. 05 /2018-Customs Dt.23.02.2018 to facilitate difficulties faced by exporter to claim refund of IGST paid on exported goods. The exporter may furnish necessary details in annexure A appended to the circular. This circular is applicable to Export made upto 31st Dec 2017.
 Copy of circular enclosed here with for your information and taking corrective measures. (REPLY dt. 28/02/2018)