Gst tax liability

we have exports sales in o rate in this sales in 20/21 , some biis amount is not received , my question is this we have any tax liability to this exports payment not received
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Quick Summary
This discussion clarifies GST tax liability for export sales, particularly when payments haven't been received. Under GST, the export of goods is considered a zero-rated supply. This means it is exempt from GST, regardless of whether the payment has been received or not. Therefore, there is no GST tax liability on these export sales.

Export of goods is zero rated supply under GST as it is exempt
Export is always exempted.

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