Hello
If an exporter who did not show sales for a particular month in GSTR 1 then can he claim refund of ITC shown in GSTR 3B of that particular month? ??
There are some conditions laid down for successful claiming of refund of IGST paid on exports:
GSTR-3B for the month is filedTable 6A of GSTR-1 has been filedDetails of Shipping Bill and Invoice provided in Table 6A of GSTR-1 should matchThe IGST amount mentioned in GSTR-3B is equal or more than the IGST mentioned in Table 6A of GSTR-1.
thus it is mandatory to file GSTR 1 too claim refund..
CAclubindia
