Export Return, Goods and Services Tax - GST

[Sandeep Anand]

Dear Sir,

We have exported an item with the payment of IGST and claimed a refund for the same. Subsequently, the item was returned by the customer, and we re-imported it through the customs port.

Could you please advise us on the GST implications of this transaction? Specifically, we would like to understand:

1. The GST treatment for the returned item upon re-import.
2. Any adjustments or reversals required for the previously refunded IGST.

Your guidance on this matter will be highly appreciated.

Sandeep

Posts / Replies

[Ganeshan Kalyani]

Sir, in my view, it would be treated at par with fresh import and import duty (having IGST) have to be paid by you.

[Sandeep Anand]

Thanks for your reply

[KASTURI SETHI]

Dear Querist,

                 What was the reason for return of exported goods ?

                Were the exported goods found defective, if so,  do you intend to re-export after  repair ?