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

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."