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GST Refund mismatch in GSTR3B and GSTR1

22 July 2018

At the time of filing in GSTR 3b details of zero rated goods or services are mistakenly filed in other than zero rated goods or services.

But in GSTR 1 zero rated goods or services are properly filed in 6A table

will I get refund and how. ?
is there any notification to rectify this mistake?

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12 Replies

vishnu mohan rao Sura (8 Points)
Replied 22 July 2018

you just rectify in next month
by reducing taxable turnover and increasing zero rated turnover

1 Like

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Raghav Nandan Gupta (64 Points)
Replied 22 July 2018

Based on the data uploaded in GSTR 1, file the refund claim and give a manual declaration to the refund sanctioning authority that you have made a mistake in filing GSTR3B and corrected the mistake in GSTR 1.

1 Like

vikram kerekar (1241 Points)
Replied 23 July 2018

same mistake with mi i have wrongly mentioned in 3b so how can rectify. and manually i have submitted all documents but officer can not taken this document he say online your mistek rectify and after submitting documents. so all experts req. to salve this problem.

Raghav Nandan Gupta (64 Points)
Replied 23 July 2018

Based on the export turnover mentioned in GSTR1, the refund claim can be processed.

Sridevi (Accountant) (380 Points)
Replied 23 July 2018

Can anyone tell me the difference between Turnover of zero rated supply of goods and services and Adjusted total turnover shown in GST RFD 01A for applying for Refund. As we have only Exports, are both same or different.

Regards

Sridevi

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Raghav Nandan Gupta (64 Points)
Replied 23 July 2018

If there is only export and no domestic clearance then zero rated supply and adjusted turnover will be same.

Sridevi (Accountant) (380 Points)
Replied 23 July 2018

Can I get the circular details, pls.

Raghav Nandan Gupta (64 Points)
Replied 23 July 2018

Please refer to Rule 89(4)(E) of CGST Rules, 2017.
“Adjusted Total turnover” means the turnover in a State or a Union
territory, as defined under sub-section (112) of section 2, excluding the value of exempt supplies other than zero-rated supplies, during the relevant period;

Sridevi (Accountant) (380 Points)
Replied 23 July 2018

But in the department, they are telling that Turnover of zero rated supply of goods and services is to be considered the FOB value and Adjusted total turnover is the Total Turnover including Insurance, Freight etc. Is their calculation correct and should we consider same turnover in both columns.

Raghav Nandan Gupta (64 Points)
Replied 23 July 2018

Adjusted turnover = Column 3.1{ (a) +(b) +(e)} of GSTR 3B
Zero rated supply = Column 3.1(b) if GSTR 3B

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Sridevi (Accountant) (380 Points)
Replied 23 July 2018

So, as per your reply, should we consider FOB value as per shipping bill or the total Invoice value because we have not splitted in GSTR3B or GSTR1, we have mentioned the total value.

Regards