TaxTMI 
TaxTMI 
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?
Less amount received agaisnt Export with Duty paid
19 Apr 2025 
6 Replies 
2254 Views Asked by
Zero rated exports: no GST on commercial shortfall in export realisation if substantiated by documentary reconciliation.
Where IGST refund was sanctioned on an export invoice but actual remittance fell short, no GST arises on the shortfall if the deduction is a commercial adjustment and not a separate taxable supply; exporters must reconcile invoice, shipping documents, remittance, and buyer communications, and return any wrongly claimed refund or adjust credit if refund was improperly obtained, while using foreign exchange compliance evidence to support the position. (AI Summary)
Where IGST refund was sanctioned on an export invoice but actual remittance fell short, no GST arises on the shortfall if the deduction is a commercial adjustment and not a separate taxable supply; exporters must reconcile invoice, shipping documents, remittance, and buyer communications, and return any wrongly claimed refund or adjust credit if refund was improperly obtained, while using foreign exchange compliance evidence to support the position. (AI Summary)