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Issue ID: 120533
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Is it mandatory to show export supply in GSTR3b and 9 ?

Date 08 Oct 2025
Replies 1 Reply
Views 855 Views
Export reporting must be declared in GSTR-3B and GSTR-9 as mandatory for GST compliance and accurate returns filing.
Exports are mandatorily to be shown in both GSTR-3B (monthly summary return) and GSTR-9 (annual return), creating a duty on registrants to reflect export turnover and related export transactions in both the interim monthly filing and the year end reconciliation. (AI Summary)
  1. What is the definition of “export turnover” under Customs law?

  2. What are the required documents to obtain MSME registration for a manufacturing unit?

  3. I have imported goods under an Advance Licence, but due to defects, I want to re-export them after 8 months. Is re-export permissible in such a case?

  4. The licence conditions state that if the re-export period exceeds 6 months, prior approval of the Commissioner of Customs is required. Since the licence was registered at Port A, but the goods were imported through Port B, which Commissioner of Customs will grant the permission for re-export?

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Replied on Oct 17, 2025
1.

It is mandatory to show the exports in GSTR-3B and GSTR-9.

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