https://www.taxtmi.com/forum/issue?id=114078 Guidance requires issuance of a credit note within the statutory return period when exported goods are returned; the returner must reduce input tax credit and the manufacturer must reverse his input tax credit upon destruction. Returns after the statutory time are treated as a supply requiring a tax invoice. If goods are re imported, follow customs re import procedures, issue credit note, repay excise rebate benefits, and treat destruction/disposal as a taxable supply with GST payable. en-us Thu, 23 Aug 2018 20:17:37 +0530 Thu, 23 Jan 2025 15:55:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114078 Guidance requires issuance of a credit note within the statutory return period when exported goods are returned; the returner must reduce input tax credit and the manufacturer must reverse his input tax credit upon destruction. Returns after the statutory time are treated as a supply requiring a tax invoice. If goods are re imported, follow customs re import procedures, issue credit note, repay excise rebate benefits, and treat destruction/disposal as a taxable supply with GST payable. Discussion-Forum Central Excise Thu, 23 Aug 2018 20:17:37 +0530 https://www.taxtmi.com/forum/issue?id=114078