we had supplied goods to merchant exporter for third party export @ 0.1 % igst but merchant exporter failed to export the goods within 90 days hence making him failed to avail the above 0.1 % exemption.
so being a supplier what action needs to be taken from my side do i have to revise the invoice with 18 % gst or issue debit note against the same.
Yes supplier can raise the bill on concessional rate Merchant exporter but
Goods must be exported within a period of 90 days from the date of issue of tax invoice by the supplier. The exemption would not be available to the supplier if the merchant exporter fails to export the said goods within a period of 90 days from the date of issue of tax invoice
So debit note has to be issue in this regard by supplier
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