Sales Return - Export, Goods and Services Tax - GST

[Western India]

I had exported goods worth 1,00,000 and paid GST @5% = ₹ 5000, while despatching the goods. Normally, Govt refunds the ₹ 5000 to our Bank Account after the Shipping bill is raised.

My Query is the above goods got returned to me due to a technical reason. I have raised a credit note to my customer. Now, should i pay the ₹ 5000/- to the department?.IF yes, should i pay now or only after i receive the same in my bank?. Where should i mention this in the GSTR Forms,?. Please help

Posts / Replies

[PAWAN KUMAR]

Dear Sir,

As per my view, you need to pay the amount through DRC-03 (voluantary) on the day the refund is credited to your bank account to avoid interest etc. and intimate to department. the same is also reporatable in GSTR-1, credit note section-9B unregistered.