https://www.taxtmi.com/forum/issue?id=119083 When export conditions lapse and the export exemption ceases, the supplier should raise and disclose debit notes in GSTR 1 and remit the differential tax via GSTR 3B with interest; payments made through Form DRC 03 are not the preferred method and, if already made, should be explained in replies to notices so the payment can be linked and to avoid potential double recovery and litigation. en-us Fri, 26 Apr 2024 15:17:12 +0530 Fri, 24 Jan 2025 10:40:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119083 When export conditions lapse and the export exemption ceases, the supplier should raise and disclose debit notes in GSTR 1 and remit the differential tax via GSTR 3B with interest; payments made through Form DRC 03 are not the preferred method and, if already made, should be explained in replies to notices so the payment can be linked and to avoid potential double recovery and litigation. Discussion-Forum GST Fri, 26 Apr 2024 15:17:12 +0530 https://www.taxtmi.com/forum/issue?id=119083