EXPORT WITH PAYMENT OF IGST

[shalimar taxi]

Dear Expert,

In case of Export to Nepal with payment of IGST . we do not need to debit any amount in any account ledger. Should we pay IGST during the liability show in GSTR-3 or GSTR 3B return?

Do we not need mention debit entry no. on Export Invoices?

Thanks in advance .

[Kishan Barai]

No need to show it on export invoice, while filing of S/B you need to mention your GSTN number that would be considered as an application of refund. But you need to mention eligible ITC on GST portal 3b.

AI Summary

Export with IGST payment: quote GSTIN in the shipping bill as refund application and disclose eligible ITC in GSTR 3B. For exports to Nepal with payment of IGST, no debit entry is required on the export invoice. The exporter must quote the GSTIN in the shipping bill filing, which is treated as an application for refund of IGST paid, and must disclose eligible Input Tax Credit in the GSTR 3B return.