Debit Note for Exports with payment

[Somit Goyal]

ABC Enterprises has not obtained LUT and are exporting goods with payment of IGST. During the month of October 2018 they have exported goods on which IGST was duly discharged and returns (GSTR-1 & GSTR-3B) where filed accordingly. Data from GST Portal is transmitted to ICEGATE portal for processing of IGST Refund.

Thereafter in the month of December 2018 they came to know that they have forgotten to charge some amount in the invoice raised. Accordingly they have to raise a Debit Note for such amount. Now what is the recourse available to them?

1. Should they pay IGST on the amount of Debit Note?

2. If no, why?

3. If yes, how will they get refund of IGST paid on Export through Debit Note?

4. Does ABC Enterprises needs to get the shipping bill amended?

AI Summary

ABC Enterprises seeks advice on IGST for a Debit Note issued post-export and how to claim a refund. ABC Enterprises exported goods in October 2018 with IGST paid and filed returns accordingly. In December 2018, they realized an amount was omitted from the invoice and need to issue a Debit Note. They seek guidance on whether to pay IGST on this Debit Note and how to obtain a refund. Responses suggest raising a debit note with GST, disclosing it in returns, and using BRC for ITC refund. It's advised to ensure shipping bill valuations match related documents to avoid misdeclaration. Amendments may be needed if export transaction details change.