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

IGST on export debit notes: taxable debit note must be issued, declared in returns and reconciled with export documents.
Issue a taxable debit note charging IGST on the additional export amount, disclose it in GSTR 1 and GSTR 3B, and reconcile return entries with export documentation. Amendments follow GSTR 1 amendment procedures for export transactions with shipping bill details (GSTIN blank for exports). Ensure shipping bill, invoice and books match in valuation to avoid misdeclaration; BRC may support claims but is not sole conclusive proof for export-related adjustments.