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    <title>Re-import of exported goods how to show in GSTR-01 and GSTR-3B</title>
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    <description>Treat a re imported consignment (previously exported with IGST paid and refund claimed) as a fresh import for returns: disclose the re import and related ITC adjustments in GSTR 3B; do not report it in GSTR 1 since it is not an outward supply for return purposes.</description>
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      <description>Treat a re imported consignment (previously exported with IGST paid and refund claimed) as a fresh import for returns: disclose the re import and related ITC adjustments in GSTR 3B; do not report it in GSTR 1 since it is not an outward supply for return purposes.</description>
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