We cleared goods today 14/09/18 from factory for export. The shipping bill was filed on " export with payment of IGST".
But the truck met with an accident between the factory premises and Indian port and the entire goods got destroyed.
Now obviously EGM will not be able to be filed as export has not happened.
Now what is the remedy of this situation in GST?
Whether we should show this invoice in GSTR3B & GSTR1 of September,2018?
Is it ok if we drop this invoice in GSTR3B & GSTR1?
Have you obtain "Let export" you can move your goods for export only when you got such order,... Moreover EGM is not filed & which cannot be file until the goods move out of country , so the EP copy Export (proof of export) is also not generated .
In Short the whole deal got cancelled so no need to show in GST Return when no supply is happend
Note : Consult to your CHA for more information in this regard
CAclubindia
