Non realization of export proceeds

In the case of the export of services, if the export proceeds have not been realized within the prescribed time then the tax has to be paid on that supply.

Tax can be paid through GSTR- 3B or DRC- 03.

In case of any further queries, kindly mail me at casoravgupta @ gmail.com

Thanks & Regards
CA. Sorav Gupta
(Practicing Chartered Accountant)