ExportInvoice

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This query is : Resolved

Quick Summary

A supplier issued an export invoice, paid IGST, and received a refund, but the goods remain with customs and the buyer refuses delivery. The user seeks guidance on rectifying this export transaction. The suggested solution involves returning the IGST refund, potentially through a voluntary payment via DRC-03 along with applicable interest.

MAKARAND DAMLE

MAKARAND DAMLE (Querist)
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16 August 2022 Supplier of goods had issued Export Invoice and uploaded in GSTR 1 by paying IGST
He also got refund of this IGST paid

However goods meant for export are still lying with customs and also buyer is refusing to take delivery

My question is now how to rectify this export transaction which has not taken place ?

CA Altamush Zafar

CA Altamush Zafar (Expert)
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16 August 2022 If export is now not to be taken place then goods will be taken back through credit note and refund amount received will have to be returned

MAKARAND DAMLE

MAKARAND DAMLE (Querist)
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17 August 2022 How to return the refund amount
Is there any procedure ?