Re-import of exported goods how to show in GSTR-01 and GSTR-3B

[RajivKumar Gawri]

The goods are exported by paying IGST and refund was claimed against exports.

Later the same material was rejected and then re-imported by paying IGST at the time of import, ITC credit has availed for the same.

Query:

1. How to report the return of goods in GSTR-01 and GSTR - 3B ?

AI Summary

How to Report Re-Imported Goods in GSTR-3B After Export Rejection with IGST Paid and ITC Claimed A query was raised regarding the reporting of re-imported goods in GSTR-01 and GSTR-3B after being exported with IGST paid and a refund claimed. The goods were later rejected and re-imported with IGST paid again, and Input Tax Credit (ITC) was availed. The response advised treating the transaction as a fresh import and reporting it in GSTR-3B, with no need to show it in GSTR-01.