Dear Sir,
We have exported an item with the payment of IGST and claimed a refund for the same. Subsequently, the item was returned by the customer, and we re-imported it through the customs port.
Could you please advise us on the GST implications of this transaction? Specifically, we would like to understand:
- The GST treatment for the returned item upon re-import.
- Any adjustments or reversals required for the previously refunded IGST.
Your guidance on this matter will be highly appreciated.
Sandeep
Entity Seeks Guidance on GST for Re-Imported Goods After Export Refund: Pay GST as Home Consumption An entity exported goods with paid IGST and claimed a refund. The goods were returned and re-imported. The entity seeks guidance on GST implications for the re-imported goods and adjustments for the refunded IGST. A respondent advises that re-imported goods should be treated as home consumption for GST purposes unless re-exported. If IGST was refunded, no ITC reversal is needed; GST should be paid as for home consumption. Export benefits must be recovered. Relevant notifications and instructions are cited for further details. Another respondent highlights the need to repay IGST and other export benefits upon re-import. (AI Summary)
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