Export Return (Back to Town) - GSTR1 Treatment, Goods and Services Tax - GST

[Praveen Nair]

Dear Experts

Finished goods are sent to Sea/Air port for Export purposes. Due to technical reasons the material doesn't qualify for export at port and hence is returned back to factory. No Shipping Bill is prepared. Material is returned with the Tax Invoice.

Whereas GSTR-1 for the month was filed showing Export Sales of the consignment mentioned above without Shipping Bill Details.

Kindly advise the effect of the Export Sales Return in GSTR-1 in subsequent month. How should we show return unlike raising Credit Note for B2B sales?

Thanks, Pravin Nair

Posts / Replies

[CS SANJAY MALHOTRA]

Credit note is the option and requirement under GST.

[Alkesh Jani]

Sir, again one question arises that how to cancel the Invoice which is already shown in GSTR-1.

[YAGAY AND SUN]

Through issuance of credit note the invoice so issued can be cancelled.

[YAGAY AND SUN]

The Complete procedure for Back to Town (BTT) of Factory Stuffed Constrainers as stated in the JNCH Public Notice No. 28 / 2016.

[DR.MARIAPPAN GOVINDARAJAN]

I endorse the views of CS Sanjay Malhotra.