https://www.taxtmi.com/forum/issue?id=118512 If a credit note for the full invoice value with IGST is issued after export of services for which IGST was paid and that IGST has been adjusted against other liabilities, refund of the originally paid IGST is not available. If no adjustment of the credit note against IGST liabilities occurs and no future IGST liability exists, refund may be claimed under the excess tax paid category. The credit note must be disclosed in Form GSTR-3B and may be used to set off domestic liabilities; interest may be payable if refunded amounts are returned to the department. en-us Mon, 01 May 2023 16:02:44 +0530 Thu, 23 Jan 2025 15:54:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118512 If a credit note for the full invoice value with IGST is issued after export of services for which IGST was paid and that IGST has been adjusted against other liabilities, refund of the originally paid IGST is not available. If no adjustment of the credit note against IGST liabilities occurs and no future IGST liability exists, refund may be claimed under the excess tax paid category. The credit note must be disclosed in Form GSTR-3B and may be used to set off domestic liabilities; interest may be payable if refunded amounts are returned to the department. Discussion-Forum GST Mon, 01 May 2023 16:02:44 +0530 https://www.taxtmi.com/forum/issue?id=118512