15 January 2025
Hi what is this - "Invoices not transmitted to ICEGATE because of non-authentication of Aadhaar/e-KYC documents not uploaded" 1)where to update Aadhaar/e-KYC documents - GST portal or ICEGATE? 2) Export Invoice with payment of taxes - can i pay IGST along with other Outward supplies of IGST? IGST Payable = Export+ regular supply rs 100+ 60 = 160 less 40 = Net payable = rs 120. 3) the said invoice was cancelled in the next month - can i adjust the IGST rs100 as CDNR in the regular supply?
12 August 2025
Hey! Let me help clarify your queries about ICEGATE, Aadhaar, IGST, and invoice cancellations:
1) Where to update Aadhaar/e-KYC documents? GST Portal or ICEGATE? Aadhaar / e-KYC documents for exporters are required by ICEGATE (Customs EDI system), not the GST portal.
You must upload your e-KYC documents (including Aadhaar) on the ICEGATE portal under the “e-KYC” section of your Importer-Exporter Code (IEC) profile.
Non-authentication or non-uploading of these documents leads to invoices not being transmitted to ICEGATE, affecting export invoice processing.
2) Payment of IGST on Export and Other Outward Supplies Yes, you can pay IGST on export invoices together with other IGST liabilities on outward supplies in your GST returns.
For example, if your IGST payable includes:
Export IGST = ₹100
Regular supply IGST = ₹60
Total IGST = ₹160
Less input tax credit = ₹40
Net IGST payable = ₹120
You can pay this combined net amount of ₹120 in your GSTR-3B return.
3) Canceling Export Invoice and Adjusting IGST If the export invoice with IGST ₹100 was cancelled the next month, you should issue a Credit Note (CDNR) for ₹100.
This credit note can be used to reduce your taxable outward supplies in the regular GST return.
When you file your GSTR-1 and GSTR-3B for that month, include the credit note to adjust the IGST liability.
This adjustment effectively reduces your IGST payable for the month by ₹100.