In Case of deemed export supply under section 147 of the CGST Act read with Rule 89 of the CGST Rules and notification nos. 48 & 49 /2017- Central Tax dated 18.10.2017 against which the GST will be paid by the supplier and refund also claimed by the supplier .
Therefore the tax amount has not been charged to the recipient and the invoice total does not include the GST amount though the same is separately shown in the invoice.
However the E-way bill portal is including the GST amount in the Invoice total in the E-way bill and the portal does not allow any changes. Consequently there is a difference between the invoice total as per the e-way bill and the invoice, since the e-way bill system has not been configured to accommodate the requirements of deemed export sales.
What is the solution
CAclubindia
