https://www.taxtmi.com/forum/issue?id=118803 Where a credit note reduces IGST on outward supplies but no IGST output liability exists to absorb the reduction, the supplier cannot adjust that IGST in GSTR-3B despite disclosing the credit note in GSTR-1. The supplier may instead pursue refund of unutilised IGST credit (including via excess payment routes) or consider export-linked refund mechanisms such as supplies under LUT, subject to statutory refund conditions and exclusions. en-us Thu, 12 Oct 2023 21:02:17 +0530 Thu, 23 Jan 2025 14:20:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118803 Where a credit note reduces IGST on outward supplies but no IGST output liability exists to absorb the reduction, the supplier cannot adjust that IGST in GSTR-3B despite disclosing the credit note in GSTR-1. The supplier may instead pursue refund of unutilised IGST credit (including via excess payment routes) or consider export-linked refund mechanisms such as supplies under LUT, subject to statutory refund conditions and exclusions. Discussion-Forum GST Thu, 12 Oct 2023 21:02:17 +0530 https://www.taxtmi.com/forum/issue?id=118803