Answer

1. F

   Facts

   Exports with payment of IGST are reported in GSTR-1 Table 6A and must also be in GSTR-3B Table 3.1(b) with the IGST paid. If the IGST was shown as zero in 3B, GSTR-1 tax is higher.

2. P

   Provisions and law

   • Rule 88C, CGST Rules 2017If GSTR-1 tax exceeds GSTR-3B tax beyond the set limit, intimation in DRC-01B Part A; within 7 days pay through DRC-03 or explain in Part B
   • Rule 96, CGST Rules 2017Refund of IGST on exports needs the tax to be paid in GSTR-3B
3. A

   Analysis

   If you reported exports with ₹6 lakh IGST in GSTR-1 but showed them as under LUT in 3B, either the exports were under LUT (fix GSTR-1) or IGST was not paid (pay it). The choice also affects your IGST refund, since customs refunds IGST only when 3B shows it paid.

4. C

   Conclusion

   1. 1Confirm whether each export was under LUT or with IGST.
   2. 2Correct GSTR-1 if under LUT.
   3. 3Pay IGST through DRC-03 if it was due.
   4. 4Explain in Part B.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.