Question30:

At the time of filling gstr 3b the export/sez sale with payment of tax wrongly entered in gstr 3b point no. 3.a instead of point no. 3 b zero rated sale but in gstr 1 we enterd the sale in correct 6a column. But we can not able to apply for refund it show the error that gst value less than or equal to gsr 3b column 3.b zero rated supply.
Please suggest how I correct this 3B mistake and apply for refund asap.

Answer:

Circular No.37/11/2018-CGST
Para 3 of CBEC Circular No. 37/11/2018-GST dated 15.3.2018 deals with this kind of issues. There is no provision for amending GSTR-3B, however, you can rectify mistakes made by making amendments in Table 9 of GSTR-1. Procedure given in the said para is reproduced below;
3. Amendment through Table 9 of GSTR-1: It has been reported that refund claims are not being processed on account of mis-matches between data contained in FORM GSTR-1, FORM GSTR-3B and shipping bills/bills of export. In this connection, it may be noted that the facility of filing of Table 9 in FORM GSTR-1, an amendment table which allows for amendments of invoices/ shipping bills details furnished in FORM GSTR-1 for earlier tax period, is already available. If a taxpayer has committed an error while entering the details of an invoice / shipping bill / bill of export in Table 6A or Table 6B of FORM GSTR-1, he can rectify the same in Table 9 of FORM GSTR-1. 
By resorting to above method you may do necessary rectification. (Reply dt. 19/3/2018)