12 February 2018
very big and important quarry, kindly request to please help me to solve.
I have filed GSTRN 01 for all month till the Nov 2017 and Also filed GST-03B For DEC-17. My quarry is i have forgot to take one Export bill (Wpay) of July month at the time of Filling of Return for the same month. now how can i take credit of same as we don't have revision option in GST Returns. and also in AMENDED EXPORT INVOICE Column no 9A. for GSTRN- DEC 2017. As GST-03B for Dec 2017 also filed.
The refund of integrated tax paid on goods exported out of India is governed by rule 96 of the CGST Rules which says that the shipping bill filed by an exporter shall be deemed to be an application for refund. This application shall be deemed to have been filed only when export details are filed in TABLE 6A OF GSTR-1 which is available on the common portal and the applicant has furnished a valid return in FORM GSTR-3B. The system designated by the Customs shall process the claim for refund and an amount equal to the integrated tax paid in respect of such export shall be electronically credited to the bank account of the applicant. The Shipping bill details shall be checked by officer through ICEGATE SITE (www.icegate.gov.in) wherein the officer would be able to check details of EGM and shipping bill by keying in port name, Shipping bill number and date. It is essential that exporters should ensure that there is no discrepancy in the information furnished in Table 6A of GSTR 1 and the Shipping Bill. It has been observed that certain common errors such as incorrect Shipping Bill number in GSTR1, mis-match of invoice number and IGST amount paid, wrong bank account etc. are being committed by exporters while filing their returns. These errors are the sole reason for delay in grant of refunds,
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