sales Against 0.1% GST- if export not done within 90 Days

[NILESH PITALE]

Dear Expert

One of my client has made sale @ 0.10% to his Customer, But Customer has not done export within 90 days. in such case we have raised debit not for differential dues and Recover the Amount and paid to Government treasury and filed DRC-03, Now party is asking that you have not reported Debit Note in GSTR-1 and 3B and therefore we are not getting ITC.

Our Question is that, in such case should we filed GSTR-1 & 3B to give ITC Credit to the party or DRC 3 is correct . Please Guide.

Thanks

Regards

AI Summary

GST export exemption lapse: disclose debit note in GSTR-1 so recipient can claim input tax credit without additional tax payment.
When export conditions lapse and the export exemption ceases, the supplier should raise and disclose debit notes in GSTR 1 and remit the differential tax via GSTR 3B with interest; payments made through Form DRC 03 are not the preferred method and, if already made, should be explained in replies to notices so the payment can be linked and to avoid potential double recovery and litigation.