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Export sales wrongly mentioned in gstr 3b

rishabh Murarka (student ) (31 Points)

12 December 2019

I have wrongly mentioned export sales amount in 3.1a instead of 3.1b of gstr 3b due to which my refund is stuck. what course of action should I take to rectify my error so that I can get my refund. Any help will be appreciated.

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8 Replies

Neha Mittal (240 Points)
Replied 12 December 2019

Hello Rishabh,
You can show the sales return for the sales wrongly shown in 3.1a and mention the export sale in 3.1b of the next month.
in that case you have to apply for refund for the next month.

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Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 12 December 2019

Can be rectify in your subsequent month GSTR 3B .

From your next Month sale Report the Export Sale in 3.1 (b) & show the Amount by Reducing Export sale from total sale in 3.1(a)

adesh kumar (40 Points)
Replied 13 December 2019

There is no option for sale return in GSTR-3B. So how can I show my export sale return.

rishabh Murarka (student ) (31 Points)
Replied 13 December 2019

Pankaj you mean increase sales in 3.1b even if its past sales right??

Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 13 December 2019

@ Rishabh
Yes .......correct

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srikanth (F & A) (261 Points)
Replied 13 December 2019

Hi,

It is assumed that you have furnished the proper details in Table-6A or Table-6B of FORM GSTR-1 respectively.

In Form GSTR-3B Zero-rated supplies should be disclosed in Table 3.1(b), however, said supplies disclosed in the Table 3.1(a) instead of Table 3.1(b) of FORM GSTR-3B could be rectified in subsequent period return, as per Circular No. 26/26/2017-GST Dt.29.12.2017, by adjusting/reducing amount to the extent of export supplies made from Table-3.1(a) and adding the same to the Table-3.1(b). Further, amount remaining for adjustment, if any, may be adjusted in the return(s) in FORM GSTR-3B of subsequent month(s).