https://www.taxtmi.com/forum/issue?id=119483 Proper reporting of a credit note against an export invoice issued under LUT in GSTR 1 (table 9B) neutralises the original supply for tax purposes; where no refund is claimed and the credit note is timely reported, there is no requirement to remit tax or interest. The earlier applicable temporal cutoff between the rule based deadline measured from the year end and the statutory credit note deadline governs recognition and reporting; non compliance with reporting timelines may trigger remittance and interest obligations. en-us Tue, 24 Dec 2024 15:59:12 +0530 Thu, 23 Jan 2025 14:20:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119483 Proper reporting of a credit note against an export invoice issued under LUT in GSTR 1 (table 9B) neutralises the original supply for tax purposes; where no refund is claimed and the credit note is timely reported, there is no requirement to remit tax or interest. The earlier applicable temporal cutoff between the rule based deadline measured from the year end and the statutory credit note deadline governs recognition and reporting; non compliance with reporting timelines may trigger remittance and interest obligations. Discussion-Forum GST Tue, 24 Dec 2024 15:59:12 +0530 https://www.taxtmi.com/forum/issue?id=119483