LatestGoods & Service Tax (GST) 20 September 2026
Clerical Error in GSTR‑3B Won’t Block Export IGST Refund
The GST Appellate Tribunal ruled that a clerical mistake in filing GSTR‑3B cannot be used to deny exporters a refund of excess IGST paid on their shipments. The decision also clarifies that the value of principal goods should be excluded from e‑way bills when returning from job work, ensuring smoother compliance for exporters and preventing undue financial loss.
Key ruling: A GST Appellate Tribunal held that a clerical error in filing GSTR‑3B does not bar exporters from claiming a refund of excess IGST paid on exported goods.
- The mistake relates to reporting IGST that should have been reclaimed.
- Exporters can now file for refund without fear of denial due to the error.
- The decision also clarifies that the value of principal goods should not be included in an e‑way bill when returning from job work.
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