Question

In case of one of my client, at the time of filling GSTR-3B and GSTR-1 of July `17 to Dec.`17, we have made mistake in GSTR-1, as we have not mention shipping bill detail in SEZ with payment of IGST. Now we had amend the same bills in the month of January`19. Now the GST portal showing query that all that bills are not with payment of IGST. My query is that, in which month (July 17 or january 19) we have to claim this such refund? and how to claim IGST refund against that query showing on GST portal.?

Answer

Facts of the case: You have erred at the time of filling GSTR-1.

Law applicable: As per section 50(1) of Customs;
" The exporter of any goods shall make entry thereof by presenting electronically on the customs automated system to the proper officer in the case of goods to be exported in a vessel or aircraft, a shipping bill, and in the case of goods to be exported by land, a bill of export"

Interpretation: When supply is made to SEZ it is an export by land and the same shall not be made with the supporting document being a shipping bill. Rather a Bill of Export shall be required in this case.

Conclusion: We could not understand how were you able to export to SEZ using a shipping bill instead of Bill of Export. Therefore we are unable to understand the question. You are requested to please submit your question again giving a clearer view into the facts. (Reply dt.25/03/2019)