Track the status of refund for IGST paid on account of Export of Goods
Access the Export Ledger
1) To track the status of refund for IGST and/ or Cess paid on account of Export of Goods after logging in to the GST Portal, perform following steps.
2) Navigate to Services > Refunds > Track status of invoice data to be shared with ICEGATE command.
3) Select the Financial Year and Month from the drop-down list.
Note: For taxpayers filing Form GSTR-1 quarterly, they need to select last month of the respective quarter for which status is to be tracked and the result displayed would be for the whole quarter
4) Click the SEARCH button.
5) The search results are displayed.
6) You can click the hyperlink in the Count column to view the invoice level details.
7) On clicking the hyperlink, you will get the details of validation error against each invoice, to enable you to take necessary corrective action against those invoices details of which are not transmitted to ICEGATE. Click the DOWNLOAD FAILED INVOICES button.
8) Failed invoices details are displayed.
The GST Portal uses ledger based approach to cumulate the IGST/CESS from export/SEZ invoices (Table 6A/9A/6B of GSTR 1), and compare with IGST/CESS paid under Table 3.1(b) of GSTR 3B across all periods. The eligible invoices are transmitted by GST Portal to ICEGATE only if the IGST/CESS paid under Table 3.1(b) >= IGST/CESS from invoices of Tables 6A/6B/9A.
The difference between IGST/CESS from Table 3.1(b) and Tables 6A/6B/9A is recorded as export ledger balance in the GST Portal. In case of negative balance, GST Portal will not transmit any eligible invoice to ICEGATE.
The GST Portal uses ledger based approach to cumulate the IGST/CESS from export/SEZ invoices (Table 6A/9A/6B of GSTR 1), and compare with IGST/CESS paid under Table 3.1(b) of GSTR 3B across all periods. The eligible invoices are transmitted by GST Portal to ICEGATE only if the IGST/CESS paid under Table 3.1(b) >= IGST/CESS from invoices of Tables 6A/6B/9A.
The difference between IGST/CESS from Table 3.1(b) and Tables 6A/6B/9A is recorded as export ledger balance in the GST Portal. In case of negative balance, GST Portal will not transmit any eligible invoice to ICEGATE.
To view and download the Export Ledger for return period wise transactional breakup of R1 and R3B as has been accounted in the export ledger in CSV format, perform following steps:
1) Login to the GST Portal using valid credentials.
2) Navigate to Services > Refunds > Track status of invoice data to be shared with ICEGATE command.
3) The Track status of invoice data shared/to be shared with ICEGATE page is displayed. Click the View Export Ledger link.
4) A pop-up is displayed showing the Export Ledger details.
Field | Description |
---|---|
Net IGST Balance | Difference between cumulative IGST from Table 3.1(b) and Tables 6A/6B/9A |
Net CESS Balance | Difference between cumulative CESS from Table 3.1(b) and Tables 6A/6B/9A |
Data Displayed as on | Date when the view was generated |
Return Period | Period of filing the return shown in “Return Type” column |
Return Type | GST Return (R1 = GSTR-1, R3B = GSTR-3B, RST= Reset Credit) |
Credit/Debit | IGST/CESS from Table 3.1(b) of GSTR-3B is posted as “Credit” in Export ledger, and that from Tables 6A/6B/9A of GSTR-1 is posted as “Debit” in Export ledger. |
IGST Amount | The IGST amount from respective GSTR-1 or GSTR-3B |
Cess Amount | The CESS amount from respective GSTR-1 or GSTR-3B |
5) You can click the DOWNLOAD AS CSV button to download the Export Ledger in CSV format.
6) Ledger is downloaded in CSV format.
7) You can click the DOWNLOAD TRANSACTION AS CSV button to download the transaction in CSV format.
8) This will download the return period wise transactional breakup of R1 and R3B as has been accounted in the export ledger in CSV format.
9) Click the CLOSE button to close the Export Ledger view.
Note:
When you click DOWNLOAD AS CSV button, only the export ledger will be downloaded with R1 and R3 entries.
However, when you click DOWNLOAD TRANSACTION AS CSV button,each transaction wise breakup of export ledger entries will be downloaded, which means that the different table amounts considered while posting entries to Export ledger from R1 and R3B will also be shown.