Export invoice not reported
This query is : Resolved
Quick Summary
25 August 2025
We have raised Export invoice for Service, but the same is not reported in GSTR for FY 2024-25
We do not have LUT
Export Amount is 10 crore
kindly advice
Thanks in advance
We do not have LUT
Export Amount is 10 crore
kindly advice
Thanks in advance
25 August 2025
Immediately disclose the export invoice in Sep-25 GSTR-1 & 3B.
Pay IGST liability on it.
Apply for IGST refund after FIRC/BRC available.
For FY 2025–26 onwards, file LUT at the beginning of year to avoid blockage of funds.
Pay IGST liability on it.
Apply for IGST refund after FIRC/BRC available.
For FY 2025–26 onwards, file LUT at the beginning of year to avoid blockage of funds.
29 November 2025
Steps to reconcile financials with GST
File the current GSTR-1: In the GSTR-1 for the current period, you must report the missed ₹10 crore export invoice. Since the deadline to amend the FY 2024-25 GSTR-1 has passed (November 30, 2025, or the date of filing the annual return, whichever is earlier), you must report this as a regular export invoice in Table 6A of your current GSTR-1.
Pay IGST in the current GSTR-3B: Since you did not have an LUT for the export, you must pay IGST on the ₹10 crore turnover. This should be declared in the corresponding GSTR-3B return for the month you report the invoice.
Pay interest for delayed payment: The delayed payment of IGST will attract interest. The interest liability should be calculated and paid along with the tax in the GSTR-3B.
File for a refund: After reporting the export invoice in GSTR-1 and paying the IGST in GSTR-3B, you can file a refund application in Form RFD-01 on the GST portal to claim back the IGST paid. To get the refund, you will need to submit proof of export, such as the Foreign Inward Remittance Certificate (FIRC) or Bank Realisation Certificate (BRC).
Reconcile during the Annual Return (GSTR-9): You will need to properly disclose the mismatch and reconcile the income shown in your books with the turnover reported in the GST returns while filing the GSTR-9 for FY 2024-25. The annual return includes provisions for reporting unreconciled amounts.
File a new LUT for future exports: To avoid a similar situation in the future, you should immediately file a new LUT for the current financial year (FY 2025-26) to handle any future zero-rated supplies without upfront IGST payment.
File the current GSTR-1: In the GSTR-1 for the current period, you must report the missed ₹10 crore export invoice. Since the deadline to amend the FY 2024-25 GSTR-1 has passed (November 30, 2025, or the date of filing the annual return, whichever is earlier), you must report this as a regular export invoice in Table 6A of your current GSTR-1.
Pay IGST in the current GSTR-3B: Since you did not have an LUT for the export, you must pay IGST on the ₹10 crore turnover. This should be declared in the corresponding GSTR-3B return for the month you report the invoice.
Pay interest for delayed payment: The delayed payment of IGST will attract interest. The interest liability should be calculated and paid along with the tax in the GSTR-3B.
File for a refund: After reporting the export invoice in GSTR-1 and paying the IGST in GSTR-3B, you can file a refund application in Form RFD-01 on the GST portal to claim back the IGST paid. To get the refund, you will need to submit proof of export, such as the Foreign Inward Remittance Certificate (FIRC) or Bank Realisation Certificate (BRC).
Reconcile during the Annual Return (GSTR-9): You will need to properly disclose the mismatch and reconcile the income shown in your books with the turnover reported in the GST returns while filing the GSTR-9 for FY 2024-25. The annual return includes provisions for reporting unreconciled amounts.
File a new LUT for future exports: To avoid a similar situation in the future, you should immediately file a new LUT for the current financial year (FY 2025-26) to handle any future zero-rated supplies without upfront IGST payment.
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