https://www.taxtmi.com/forum/issue?id=113677 When goods reported as export in a filed GSTR-1 are returned to the factory without a shipping bill, the supplier must issue a credit note to cancel the original invoice and adjust outward supplies in subsequent returns; port-specific back-to-town procedures govern the physical return but GST reversal is effected via the credit note. en-us Fri, 27 Apr 2018 10:59:25 +0530 Thu, 23 Jan 2025 15:55:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113677 When goods reported as export in a filed GSTR-1 are returned to the factory without a shipping bill, the supplier must issue a credit note to cancel the original invoice and adjust outward supplies in subsequent returns; port-specific back-to-town procedures govern the physical return but GST reversal is effected via the credit note. Discussion-Forum GST Fri, 27 Apr 2018 10:59:25 +0530 https://www.taxtmi.com/forum/issue?id=113677