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 ?

[Ganeshan Kalyani]

Consider it as fresh import and furnish the information in GSTR 3B. No need to show in GSTR 1.

AI Summary

Re-import treated as fresh import: disclose in GSTR 3B and adjust ITC; no reporting in GSTR 1 required.
Treat a re imported consignment (previously exported with IGST paid and refund claimed) as a fresh import for returns: disclose the re import and related ITC adjustments in GSTR 3B; do not report it in GSTR 1 since it is not an outward supply for return purposes.