Export without payment of taxes

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A query was raised regarding a mistake in GSTR 1 where export sales were incorrectly declared as 'with payment of taxes' despite having an LUT. The user asked if this could be rectified in GSTR 9 by re-grouping the entries to 'without payment of taxes'. The response confirms that the correction can indeed be made in GSTR 9, noting that this error likely resulted in an excess tax payment which will be resolved by the correction.

Nimitha Kundanam

Nimitha Kundanam (Querist)
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25 September 2020 Dear sir,

In GSTR 1 return, export sale is shown as with payment of taxes by mistake eventhough we have LUT.
Now, whether this can be corrected in GSTR 9 by re grouping it to without payment of taxes.

Kindly clarify.

Lekhraj sood

Lekhraj sood (Expert)
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25 September 2020 Yes, you should correct in GSTR9.There is no question of payment of tax due to this because from your query you should w/o payment as with payment,so you would have paid excess tax.

CA Raj Doshi

CA Raj Doshi (Expert)
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26 September 2020 Please try if the Export invoice can be amended in any GSTR 1 return. If that is possible, then there will be ease in GSTR 9/9C. Please convey your like to this reply if it was of any help. Regards CA. Raj Doshi

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