Less amount received agaisnt Export with Duty paid

[REKHANK KAYASTH]

Exported the goods of 1000 dollar+18* GST, Refund of 18% GST charged refunded by Custom but against the Export Invoice of 1000 Dollar, received the payment of 900 dollar, hence in the course of GST Audit u/s. 65 the department wants to pay GST on 100 Dollar, which deducted by the foreign buyer. So, should i pay GST on short payment received of 100 Dollar?

AI Summary

GST Audit Reveals Exporter Not Liable for Tax on Invoice Value Shortfall When Payment Reduction Is Commercially Justified An exporter encountered a discrepancy during a GST audit after receiving $900 instead of the full $1000 invoice value for exported goods. Multiple forum responses suggest the exporter is not liable to pay GST on the $100 shortfall, provided the reduction is due to commercial reasons like damages or discounts. The key legal principle is that GST applies only to the actual supply value, and export refunds are based on invoice value, not realized payment.