Dear Members,
Invoice was reported in gstr1 for Feb'26 through e-invoice utility as Export of service.
Now in Nov'26, after proper management review, it is learnt that the said provision of service is not export as POPS is in India though recipient is a foreign entity. It has to be treated as domestic sales.
Is the only option to pay tax is through DRC-03 ?
Regards,
Amend GSTR-1: Revise the entry from "Export (with/without payment)" to the correct Domestic B2B/B2C classification.
Discharge Tax & Interest: Calculate and pay the GST due along with applicable interest (18% p.a. from the due date of Feb '26 return). You can utilize electronic cash/credit ledgers via GSTR-3B or pay via Form GST DRC-03.
Reflect in GSTR-3B: Ensure the taxable turnover and tax liability are duly declared and discharged in the current period's GSTR-3B if amending past GSTR-3B directly is restricted.
ADY & CO.
New Delhi
Graduate (Any)
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N N V Satish & Co.,
Hyderabad
CA Inter
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CCI
Pro
CAclubindia
