How to correct Errors at GST Portal?

In case the exporters failed to enter export invoice details in Table 6A of Form GSTR1, filed for the relevant tax period, they can enter such invoice details in Table 6A, while filing Form GSTR 1 of the subsequent tax period. If it results in increasing the tax liability, it should be paid along with interest at the time of filing GSTR 3B, of such subsequent period.

Also any error/omission made in entering the export details in table 3.1(b) if GSTR 3B return of previous period can be made good by way of suitable adjustment entries in Table 3.1(b) of subsequent GSTR 3B return in the light of Circular No. 26/26/2017 GST dated. 29/12/2017 issued by CBEC
Correction of Wrong details in GSTR 3B:

If IGST paid on exports has been declared as ZERO in Table 3.1(b), whereas IGST shown to have been paid under Table 6A of GSTR 1 for that tax period, the correct amount can be declared and offset while filing GSTR 3B of subsequent Tax period.

If IGST Paid on exports declared in Table 3.1(b) is lesser than the total IGST shown to have been paid under Table 6A and Table 6B of GSTR 1, differential amount of IGST can be paid through GSTR 3B of the subsequent tax period.

In all these cases, GST System shall aggregate the amount of IGST shown to have been paid under Table 6A/6B and 9A of GSTR 1 and the aggregate IGST amount actually paid through Table 3.1(b) and validation will be done on the basis of cumulative IGST amount of multiple tax period.

Validations by GST Portal:

The following validation are done by the GST system before transmitting the return data to ICEGATE for refund of IGST paid on export of goods without payment of Tax:

GSTR-1 & GSTR 3B of the corresponding return period is filed

Export invoices are filled under Table 6A of GSTR-1

Shipping Bill Number, Shipping Bill Date and Port Code details have been provided in the Invoices data provided under Table 6A of GSTR-1

IGST amount paid through TAble 3.1(b) of GSTR 3B must be either EQUAL to or GREATER than, the total IGST amount shown to have been paid under Table 6A and Table 6B of GSTR-1 of corresponding return period.

Port Code is valid as per format prescribed by ICEGATE.
If the above conditions are not met, the data will not be sent to ICEGATE due to validation failure.

The exporter has the option to check the GST validation status for his shipping bills in his ICEGATE website login for all records transmitted by GSTN

ICEGATE login can be obtained by registration at the ICEGATE website.

GST portal website will also provide link to Track the status of Invoice data to be shared with ICEGATE, which can be viewed shortly (may be in a weeks time) under the Refunds sections.

With reference to the Export Refunds claim difficult faced by the exporter community Circular 5/2018-Customs dated. 23.02.2018 has been release. May result in major relief. Extract of the same is mentioned below, please refer to the circular for details and Concordance Table;

"3. Recognizing that invoice mis-match has been the major reason why the refunds have been held, it has been decided to provide an alternative mechanism to give exporters an opportunity to rectify such errors committed in the initial stages. This envisages an officer interface on the Customs EDI System through which a Customs officer can verify the information furnished in GSTN and Customs EDI system and sanction refund in those cases where invoice details provided in GSTR 1/ Table 6A are correct though the said details provided in the shipping bill were at variance. It is pertinent to note that refund claims would be processed in only those cases where the error code is mentioned as SB005. Further, it may also be noted that all refunds shall continue to be credited electronically through the PFMS system, and no manual payment / cheque should be issued. The procedure for processing of IGST refund claims in these cases would be as follows:

The exporter shall provide a concordance table indicating mapping between GST invoices and corresponding Shipping Bill invoices, as annexed in support of the refund claim to the designated officer in the Custom house. A scanned copy of concordance table may also be sent to dedicated email address of Customs location from where exports took place.

Customs EDI system shall display list of all the invoices pertaining to such SBs vis-a-vis the invoice data received from GSTN. The officer shall verify the following:

Duly certified concordance table submitted by the exporter as per Annexure A indicating mapping between GST invoice and corresponding Shipping Bill invoice;
IGST taxable value and IGST amount declared in the Shipping Bill.

IGST details declared in the Shipping Bill should be in proportion to the goods actually exported.

After determining the correct refund amount, the officer need to enter the same into the Customs EDI system. The officer has the facility to edit the IGST paid details in case of short shipment or incorrect calculation by the exporter. The officer shall complete the verification by accepting or rejecting or amending the same.

Once all the invoices pertaining to Shipping Bill are verified by the officer, the system shall calculate the scroll amount against a shipping bill, after subtracting the drawback amount for each invoice where applicable, and display the refund amount to the officer for approval. e. Invoices in any particular GSTR 1 where refund is sanctioned shall be disabled in the system to prevent refund against same invoice in future. f. Once refund is sanctioned by the officer, the shipping bills would be available for generating scroll as per normal process.

4. In order to ensure smooth operation of the prescribed procedure, Custom Houses may open a dedicated cell and e-mail address for the purpose of IGST refund and give wide publicity.

5. This procedure is available only for Shipping Bills filed till 31st December 2017. All Chief Commissioners are requested to issue Public Notice and Standing Orders, in this regard. Difficulties, if any, may be brought to the notice of the Board. It is again emphasized that Board is taking all possible steps to alleviate the difficulties associated with IGST refunds. However, ultimately it is the responsibility of the exporters to ensure careful and correct filing of returns for hassle free sanction of IGST refunds.

Refer Circular 5/2018-Customs for the Concordance Table, which is similar to Table 9A filed in GSTR 1 for revision. It may need some formating.