Credit note for export invoice

YOU SHOULD FILE CREDIT NOTE ISSUED AGAINST EXPORT IN TABLE 9B OF GSTR-1 AS EXPORT ITSELF A SALE TO UNREGISTERED PERSON. IN TABLE 9B ADD DETAILS FOR ENTERING CREDIT NOTE DETAILS AND SELECT TYPE OF CREDIT NOTE I.E. B2CL, EXPORTS WITH PAYMENT OR EXPORTS WITHOUT PAYMENT.  FILL THE REQUIRED DETAILS AND SAVE IT. THAT IT..

How to show credit note on export with payment of tax in 3B?

As mentioned above have shown in GSTR1.

In 3B if I show IGST amount as :

Total IGST amount = IGST as shown in table 6A less Credit note issued,

This Amt will be less than shown in GSTR 1 table 6A and invoices wont be transmitted to Icegate.

Hi, Have you got resolution of this issue ? I am facing same issue. Did you declared it in 3B and invoices got transmitted to icegate ?

Thanks in advance !

Reporting:

• GSTR-1: report the credit note in Table 9B (CDNUR), selecting type EXPWP (with payment) or EXPWOP (under LUT). Quote the original shipping bill or export invoice details.

• GSTR-3B:

– Export with IGST paid: reduce the IGST in Table 3.1(b) (zero-rated) in the month of the credit note.

– Under LUT: only the value in 3.1(b) reduces; no tax is involved.

• Refund impact:

– If IGST refund was already granted through ICEGATE on the original invoice, the excess refund must be repaid with interest (Sec 54/73).

– If the refund is pending, a mismatch between the shipping bill and GSTR-1 will hold it up. Correct the value through the "Amend export details" table (9A) before the scroll.

• FEMA: if export proceeds are reduced, the AD bank must reduce the value in EDPMS under the Master Direction on Export of Goods & Services. Otherwise the shipping bill stays outstanding.