Advisory to Exporters for filing Table 6A of GSTR-1 on GST Portal

a)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 provide Complete and Correct Data while filing Table 6A of GSTR-1:
• Invoice No. and Date (Tax invoice and not commercial invoice).
• Select from drop down list (WPAY- with payment of tax)/WOPAY-without payment of tax.
• Shipping Bill No. & Date.
• Please note, if you are using offline tool for GSTR 1, the date format is dd-mmm-yyyy e.g. 15th July 2017 will be written as 15-Jul-2017 and not like 15/07/2017.
• Six Digit Port Code should be mentioned correctly.
• Invoice Value: It is the total value of export goods covered by the invoice including of tax and other charges, if any.
• Taxable Value: It is the value of goods, on which tax is paid. (Value net of tax).
• Tax Paid IGST, only in case, where the export is done on payment of IGST.
b)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 GTSR-1. Invoice details specified under Table 6A of GSTR-1 should match with what is mentioned in the Shipping bills at ICEGATE. Please note that the invoice value data should match with that shown in shipping Bill.
c)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 should make payment of Tax and File Return:
• File Form GSTR-3B of corresponding period.
• In case of export of goods, the IGST amount paid should be shown through Table 3.1(b) of GSTR-3B and amount must be equal to or greater than the total IGST amount shown in Table 6A, and Table 6B, of GSTR-1 for the corresponding tax period.

Advisory to the Exporters filing for Refund

a) Advisory to the Exporters for Refund of IGST Paid on Export of Goods:
1. File FORM GSTR 1 for the corresponding tax period.
2. Fill complete and correct data of export of goods in Table 6A of FORM GSTR 1 of the relevant tax period.
3. Pay your tax and File FORM GSTR 3B return for the corresponding tax period.
4. While filing GSTR 3B Return for the said tax period, please make sure that that table 3.1 (b) of Form GSTR 3B is filled correctly and the amount shown in this should be equal to or more than the amount of IGST in table 6A, and table 6B (Supply to SEZ),of GSTR1.

b) 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 that table 3.1 (b) of Form GSTR 3B is filled correctly.
1. GSTR-3B of corresponding return period must be filed.
2. The IGST amount paid should be shown through Table 3.1(b) of FORM GSTR-3B, and the amount must be equal to or greater than the total IGST amount shown in Table 6A, and Table 6B, of GSTR-1 for the corresponding tax period.
3. NONE of the export invoices filed in Table 6A of GSTR-1, of the corresponding return period, shall get transmitted to ICEGATE if 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.

GSTN have modified few aspects of GSTR 3B filing

 Following Changes have been done to the GSTR 3B online filing process by GSTN,

1) User will have to Fill either CGST or SGST/UGST amount, other taxes columns will get auto filled.

2) User can now save the Form on confirming details filled in the Table. You can fill balance details later.

3) User can Preview Form or download it for cross verifying saved details in any table(s) anytime.

4) For freezing the details and to know the liability, submit option is not required now.

5) Changes in any table can be made before making payment towards liabilities.

6) Once you proceed to payment, you can also see details of existing balances in cash and credit ledgers (Table 6.1 – Payments Table).

7)  System suggested Tax Credit (ITC) is already filled for discharging liability. Be aware, it is only suggestion. You can edit the same before finalizing the Return.

8) Once you confirm ITC and cash utilization for payment of tax liability in Payments Table, system does automatic calculation for shortfall in cash ledger.

9) Once you are Ok with shortfall, System will generate pre-filled challan for shortfall and navigate to payments option.

10) Once you make online payment, system will navigate back to Payments Table.

11) You can Track Return status as well as download the Return from through Track Return Status functionality available at your dashboard.