Question 60:

we have exported goods to Italy in the month of Jan.,2018 on payment of GST which system will refund us as and when detail get clear.
but some exported goods was found defective by importer hence exporter has to issue credit note to importer in the month of Feb.,2018 and charged GST in credit note and avail benefit in GST 3B return.

whether our above practice is as per law
or
second view is that System will refund us GST paid full amount in that case we have to issue credit note of Value only, we should not charge any GST in these credit note
whether our second version is right or as per law
please guide, we are of the view that system will refund us the GST paid amount which we paid hence we should not charge GST in credit note

Answer

The normal procedure applicable to return of goods in Domestic sale will not apply to Export of goods. Once the goods are exported their returning will be treated as Import. There are notifications in Custom to facilitate Re-Import for doing of reworking and reconditioning. So, First of all you have to assure the procedure in Custom which is going to be followed. Thereafter treatment in GST can be planned. (reply dt. 04/30/2018)