EXported Goods return in GST

If you've exported goods from India under a Letter of Undertaking (LUT) without paying IGST, and these goods are subsequently returned due to quality issues, you generally do not need to pay IGST upon their re-import. The LUT allows for tax-free exports, and any accumulated Input Tax Credit (ITC) can be claimed for refund. It's advisable to issue a credit note and maintain documentation for future reference.