SALES RETURN UNDER EXPORT

[MAHESHA MS]

Dear Sir,

Please let us know, if exported goods returned for repair.

What is the procedure under gst and what will happen if not re-exported.

Note: Exports with payment of Tax and availed refund also explain with out payment of tax

AI Summary

Handling Exported Goods Returned for Repair: Re-export Within 6 Months or Face Import Duties Under Section 20 A user inquired about the procedure for handling exported goods returned for repair under GST and the implications if they are not re-exported. Responses highlighted that if goods are not re-exported, benefits availed during export must be returned. Goods can be re-imported for repair without authorization, but re-export must occur within six months. If re-export fails, import duties apply, with specific exemptions under certain conditions. A detailed explanation of exemptions and duty calculations was provided, suggesting that opting for Section 20 might be more straightforward to avoid complications related to duty and interest calculations.