Re-import of exported goods how to show in GSTR-01 and GSTR-3B, Goods and Services Tax - GST

[RajivKumar Gawri]

The goods are exported by paying IGST and refund was claimed against exports.

Later the same material was rejected and then re-imported by paying IGST at the time of import, ITC credit has availed for the same.

Query:

1. How to report the return of goods in GSTR-01 and GSTR - 3B ?

Posts / Replies

[Ganeshan Kalyani]

Consider it as fresh import and furnish the information in GSTR 3B. No need to show in GSTR 1.