Gstr1 lut export invoice wrong rate

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Tide

Taxpayer

76 Points Joined November 2018

I entered all GST export invoices under LUT under 0% erronously for 2017-18. It should have been under 18%. Can I amend the export invoices now? If yes, what should the revised invoice number be? The original invoice number will do in place of the revised invoice number?

I haven't yet applied for refund for any of the months in 2017-18. Will revision create any issues in refund? Will it be alright if I apply for refund under the current status with all bills under 0% without amending the invoices because there are more than a 1000 invoices for 2017-18? Thanks in advance

Replies (3)

gupta gopavarapu

109 Points Joined June 2017

Export made under LUT - can be shown as zero rated supply only i.e 0%
As LUT provided by Dept is, for not paying any tax on exports.
No need for amending of invoice.
U can apply for refund from July to March with selecting option - refund of ITC without payment of tax. ( from Refund application drop down list).