As per Circular No. 05/2018-Customs, the exporters have to fill the Table 6A of the GSTR – 1
with correct details like the Invoice number, Taxable value, IGST paid, Shipping Bill number,
Shipping Date and Port Code. If the above values are missing or not matching the refund
application will not be processed.
As per Circular No. 05/2018-Customs, Exporters have to file GSTR 3B with taxable value for
export and IGST paid against exports indicated in appropriate fields before filing of the
application for the refunds by the taxpayer under GST.
In section 3.2 of GSTR – 3B, outward supplies of inter-State supplies made to unregistered persons, composition taxable persons and UIN holders have to be shown at a summary level along with the taxable value, tax amount by place of supply wise.
In Section 3.1 of GSTR – 3B, details of the outwards supplies along with the inwards supplies on which reverse charge is applicable has to be shown. It should be shown in summary format for the above supplies with the taxable value for each category along with the tax amounts. Outward supplies for Zero Rated, Nil Rated and exempted supplies have to be shown separately in the same section.
In the GSTR Returns, the matching of the buyers and sellers invoices is done in the following manner first by matching (a) GSTIN of the supplier (b) GSTIN of the recipient (c) Invoice/Debit Note date (d) Invoice/Debit Note number (e) Taxable value (f) Tax amount. If all attributes are matched, once supplier makes the payment of taxes, the same will be updated in the buyers Electronic Credit Ledger.
Under GST, input credit is available on payment and matching of the seller and buyers data in the following sequence GSTIN of the supplier, GSTIN of the recipient , Invoice/Debit Note date, Invoice/Debit Note number ,Taxable value & Tax amount.