EXPORT WITH PAYMENT OF IGST, Goods and Services Tax - GST

[shalimar taxi]

Dear Expert,

In case of Export to Nepal with payment of IGST . we do not need to debit any amount in any account ledger. Should we pay IGST during the liability show in GSTR-3 or GSTR 3B return?

Do we not need mention debit entry no. on Export Invoices?

Thanks in advance .

Posts / Replies

[Kishan Barai]

No need to show it on export invoice, while filing of S/B you need to mention your GSTN number that would be considered as an application of refund. But you need to mention eligible ITC on GST portal 3b.