Export under LUT without payment of Tax but wrongly mentioned as Export with payment of Tax

[mohammedrafijul hoque]

An exporting firm submitted LUT and exported without payment of Tax but wrongly mentioned as with Payment of Tax. The system has blocked the amendment of Export Invoice. Consequently Refund application RFD 01 can not be submitted. Please advice what to do.

[Alkesh Jani]

Shri

You can amend shipping bill at the port of export.

[mohammedrafijul hoque]

The shipping bills are ok. But it was wrongly mentioned is GSTR-1 as 'Export with Payment of GST' instead of 'Export without Payment of GST' and amendment of export invoice is not permitted in the GST portal. Any suggestion.

[KASTURI SETHI]

Sh. Mohammedrafijul Hoque Ji,

For rectification of this mistake, you are suggested to see the jurisdictional GST Range Officer and discuss the whole problem with him. If the officer may talk to the Officers of Common Portal System and, thereafter, your account on portal may be allowed to re-open for rectification. Request in writing for help of the department. You will have to make efforts in a polite manner. Do not hesitate to see the higher officer of the department, if needed. I hope your problem will be solved.

The officers of the department are very co-operative. My client's problem was solved by re-opening the account on portal. Problem was of different nature. What is worthwhile to mention that freezed return was opened to rectify the mistake. One has to be submissive and polite.

[ABHISHEK TRIPATHI]

Dear Sir,

When you filed GSTR-1 with payment of tax, in such case, did IGST was automatically discharge or no IGST was discharged? How does portal works for the option 'with payment of tax'.

Looking at your refund line, it seems the company has mistakenly discharged 18 IGST liability on such payment? Is it so?

You put your details in "total invoice value" and below that generally you put "taxable value" in item details. So, under that "taxable value" did you put your invoice amount under 0% or 18%?

[GST AAB]

same issue with me, have you received any solution?

AI Summary

Export under LUT misclassification blocks invoice amendment and refund; seek portal reopening via jurisdictional GST officer for correction.
Export under LUT was wrongly reported in GSTR 1 as 'with payment of tax', blocking invoice amendment on the GST portal and preventing refund submission; remedies proposed include amending the shipping bill at the port and asking the jurisdictional GST Range Officer to liaise with portal administrators to reopen the account or frozen return for rectification, while verifying whether IGST was discharged and whether taxable value was entered under the correct tax rate.