GST Return Difference in AIS Reporting vs My Filing - What to Do (Export of Service)

I do export of service and my client also deducts TDS/TCS and reports in my AIS.

Due to changes in forex rates, there is difference in my GST returns vs to AIS reporting by my client.

Difference is around 3-4L Rs (addition).

Every month there is some difference, and yearly aggregate difference comes to above of 3-4L.

How should I handle this? I am in QRMP scheme. Should I create one more additional invoice for March 2026 with 4L difference so AIS reporting matches my GST returns or should I amend all invoices of this FY? What is best way to deal with this situation.

I want to avoid any mismatch related notices and scrutiny at later stage.

Replies (2)
Quick Summary
Differences between GST returns and AIS reporting due to forex rate fluctuations in export of services are common. Taxpayers should maintain proper reconciliation, FIRC or FIRA records, and supporting documents instead of creating dummy invoices or amending returns solely to match AIS figures.

Forex fluctuation differences between GST turnover and AIS are normal; do not create dummy invoices or amend returns—maintain proper reconciliation and supporting documents to justify the variance.

"Forex rate differences between your invoice date and what clients report in AIS are standard and not a compliance violation. The GST Act values exports at the exchange rate on the date of supply, while clients may use a different rate when reporting to AIS.
To stay clean in case of scrutiny, maintain: (1) a forex reconciliation statement showing invoice-date rates vs AIS-reported rates, (2) your bank FIRA or FIRC for each foreign remittance, and (3) a note in your working papers explaining the method used. If you receive a GST notice about the turnover mismatch, you respond with this reconciliation along with the FIRA. Do not amend invoices or create dummy transactions to force a match - that creates more problems than it solves."

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