E Invoice Required for Import Purchase Return
This query is : Resolved
Quick Summary
03 October 2025
Respected Sir
Is their requirement for E Invoice of Import material return to overseas supplier?
If it is the re-export process is for the purpose of a duty drawback or refund.
Is their requirement for E Invoice of Import material return to overseas supplier?
If it is the re-export process is for the purpose of a duty drawback or refund.
03 October 2025
Yes, if a GST-registered business in India with aggregate turnover over ₹5 crore is re-exporting imported goods to the overseas supplier—whether due to defects or for duty drawback/refund purposes—then e-invoicing is required for the export transaction under current regulations.
E-invoicing is mandatory for all export transactions by GST-registered businesses with annual aggregate turnover above ₹5 crore in any year since 2017-18, covering goods returned to overseas suppliers, regardless of the reason for re-export.
Not generating an e-invoice can result in non-compliance penalties, delayed duty drawback/refunds, and problems with FEMA/banking documentation.
E-invoicing is mandatory for all export transactions by GST-registered businesses with annual aggregate turnover above ₹5 crore in any year since 2017-18, covering goods returned to overseas suppliers, regardless of the reason for re-export.
Not generating an e-invoice can result in non-compliance penalties, delayed duty drawback/refunds, and problems with FEMA/banking documentation.
03 October 2025
Under Section 74 of the Customs Act, 1962, duty drawback allows a refund of up to 98% of import duties paid, if goods are re-exported without use in India, typically within two years of importation. The exporter must file the shipping bill, submit required documents (including e-invoice, bill of entry, proof of duty payment), and declare intent to claim drawback.
Customs authorities verify documents, including the e-invoice, before processing the refund or drawback.
Customs authorities verify documents, including the e-invoice, before processing the refund or drawback.
03 October 2025
Documentation Needed for Re-Export Refunds
Valid GST e-invoice generated on the Invoice Registration Portal (IRP).
Shipping bill and other export documents
Proof of original import and duty payment (bill of entry)
Any additional forms related to duty drawback (Section 74 claim)
Valid GST e-invoice generated on the Invoice Registration Portal (IRP).
Shipping bill and other export documents
Proof of original import and duty payment (bill of entry)
Any additional forms related to duty drawback (Section 74 claim)
03 October 2025
You are welcome.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Exiting partner in partnership firm in gst portal
- CLOSING STOCK QUERY
- Traces submitting correction statement error
- TDS _Long term Capital Gain ref.sec 214 Table 2
- Taxability of credit in canara bank ET & T section (NRO)
- Loss of interest in PF transfer from EPFO to Trust
- ITR-Capital Gain
- IT returns for fresh job holders
- F&O reporting in ITR
- ITR-3 File/Error Found
- Account freezed for Ineligible ITC Scrutiny for GST Annual Return
- TDS on property - Form 141 query
- Seeking Advice: High Tax Shortfall on Job Switch + Let-Out House Property Loss in FY 2025-26
- Housing Society-ITR5
- TDS on Rent received on redevelopment of building
- Indian IT Portal issue in computing tax as per UK-India DTAA
- Capital Gains on sale of residential flat
- Upload Level ValidationITR3Category of Defect B/D
- PF Taxable Income
- Clarification on Tax Audit Applicability and Reporting of F&O Transactions in ITR-3
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
