Issuance of CN against Export invoice- SEZ Company

[Dhruva]

SEZ company raises export invoice in Apr 26 but BOE is not filed yet. In GSTR-1 the export invoice is reported.

In month of May 26, the said export invoice is cancelled in the system. Should we issue CN and report in GSTR-1 or amend the export invoice in GSTR-1.

AI Summary

Credit note versus invoice amendment in GST export reporting for a cancelled SEZ export invoice. A GST compliance query concerns an SEZ company that reported an export invoice in GSTR-1, but the bill of entry was not yet filed and the invoice was later cancelled in the system. The operative question is whether a credit note should be issued and reported in GSTR-1, or whether the earlier export invoice should instead be amended in GSTR-1.