Home Forum Goods and Services Tax - GST Month 1 2019 2019 (1) This
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Debit Note for Exports with payment - Goods and Services Tax - GSTExtract ABC Enterprises has not obtained LUT and are exporting goods with payment of IGST. During the month of October 2018 they have exported goods on which IGST was duly discharged and returns ( GSTR-1 GSTR-3B ) where filed accordingly. Data from GST Portal is transmitted to ICEGATE portal for processing of IGST Refund. Thereafter in the month of December 2018 they came to know that they have forgotten to charge some amount in the invoice raised. Accordingly they have to raise a Debit Note for such amount. Now what is the recourse available to them? 1. Should they pay IGST on the amount of Debit Note? 2. If no, why? 3. If yes, how will they get refund of IGST paid on Export through Debit Note? 4. Does ABC Enterprises needs to get the shipping bill amended?
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