https://www.taxtmi.com/forum/issue?id=120959 Where an SEZ unit has reported an export invoice in GSTR-1 and the export transaction is later cancelled before filing of the shipping bill or bill of entry, the discussion centres on whether the earlier disclosure should be reversed by issuing a credit note or corrected by amending the export invoice. The principal view is that, once the invoice has been validly issued and reported, cancellation of the underlying transaction supports issuance of a credit note in the return period of cancellation, with reference to the original invoice, rather than mere amendment of invoice particulars. en-us Thu, 11 Jun 2026 13:27:01 +0530 Sat, 20 Jun 2026 21:59:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120959 Where an SEZ unit has reported an export invoice in GSTR-1 and the export transaction is later cancelled before filing of the shipping bill or bill of entry, the discussion centres on whether the earlier disclosure should be reversed by issuing a credit note or corrected by amending the export invoice. The principal view is that, once the invoice has been validly issued and reported, cancellation of the underlying transaction supports issuance of a credit note in the return period of cancellation, with reference to the original invoice, rather than mere amendment of invoice particulars. Discussion-Forum GST Thu, 11 Jun 2026 13:27:01 +0530 https://www.taxtmi.com/forum/issue?id=120959