First of all, I would like to thank you for all the hardwork that you do by making videos on updates on GST. It is quite beneficial for the members of trade and wish you all the best for you initiative.
I am writing this mail to apprise you of a practical issue which I am facing while filing application for GST refund under the category of “Export of services with payment of tax”. In order to understand the issue better, I have discussed it in brief below:
Values in GSTR-3B and GSTR-1 are matching and have been adequately reported in both of the returns. When I tried to file the application on the portal, portal is able to validate all the invoices in the JSON file but shows the following error:
“Aggregate of Net Integrated Tax/Net CESS should be less than or equal to Aggregate of Integrated Tax/CESS in GSTR-3B for the selected return period. Kindly delete and upload a revised statement.”
Request you to let me know if you have faced this type of error and if there is any possible solution.
Thanks & Regards,