GSTN Advisory for Exporters on Filing GSTR-3B/ GSTR-1: GST Updates on Twitter (dt. 10 Feb. 2018)
GSTN has issued advisory for Exporters, vide tweet dt. 10 Feb. 2018, relating to correct filling of Table 3.1(b) of GSTR-3B and to maintain consistencies between data provided at GST Portal and ICEGATE Portal while filling Table 6A of GSTR-1, as under:
A. GSTN Advisory for exporters on correctly filing Table 3.1(b) of GSTR 3B: While filing GSTR-3B Return for the said tax period, please make sure that table 3.1 (b) of Form GSTR-3B is filled correctly:
i) GSTR-3B of corresponding return period must be filed.
ii) The IGST amount should be paid through Table 3.1(b) of GSTR-3B, and must be equal (or greater than) the total IGST amount shown to have been claimed under Table 6A, and Table 6B, of GSTR-1 tor the corresponding tax period.
iii) NONE of the export invoices filed in Table 6A of GSTR-1, of the corresponding return period, shall get transmitted to ICEGATE it correct IGST amount is not filed in Table 3.1(b) of GSTR-3B. Hence the refund of IGST amount paid on exports will be impacted.
B. GSTN Advisory for Exporters to maintain consistencies between data provided at GST Portal and ICEGATE Portal while filing Table 6A of GSTR-1: To ensure that the GST System transmits the export invoice data, in case of export of goods with payment of IGST, to ICEGATE for refund, Exporters need to maintain consistencies between data provided at GST Portal and ICEGATE Portal while filing Table 6A of GSTR-1 (i.e. Invoice details specified under Table 6A of GSTR-1 should be the same what is mentioned in the Shipping bills at ICEGATE)