Non-transmission of invoices due to negative balance
Following mail is received from the department:
This is with reference to the recent processing of export invoices for GSTIN. Please be informed that the invoices have failed validation at GST System, and haven't got transmitted to ICEGATE for further processing.
The GST System uses ledger based approach to validate if sum total of IGST/CESS paid under Table 3.1(b) of GSTR 3B across all periods is equal to, or greater than, the sum total of IGST/CESS from invoices under Tables 6A/9A/6B of GSTR 1 across all periods. The eligible invoices, having complete SB/Port details, are transmitted by the GST System only if such cumulative validation of IGST/CESS is successful.
The GST System does not transmit an eligible invoice to ICEGATE until the aforesaid validation is successful, i.e. the sum paid as IGST/CESS paid under Table 3.1(b) is greater than or equal to IGST/CESS from invoices under Tables 6A/9A/6B. The ledger shows the difference between these two which should be ZERO or positive) for invoices to be transmitted to ICEGATE.
My Query
I have shown invoices to SEZ with payment under Taxable supplies (other than Nil rated & zero rated) in GSTR 3B & same is showed under B2B in GSTR 1 but GSTR 1 is automatically considering same under exports due to which difference is coming. how to rectify the same?
In my opinion
What u have done is wrong.
To get refund, the gst portal tracking the exports and sez slaes through nil rated column.
You need to menton ur sales in GSTR 3b - in nil or zero rated column
and in gstr 1 have to mention in table 6 sez sales.
then only refund will be processed
CAclubindia
