We made export of goods without payment of GST (Under LUT) in March 20 and same was declared in GST Returns of March. In April due to quality issue there was downward revision in price we issued credit note for same. Now the queries are as under 1) In Gstr-1 where it will be shown. 2) In Gstr-3b what effect will be given. 3) We already received refund for month of March,what effect credit note will have on march and april month refund. 4) what other effects need to be considered.

Reply—1) While filing GSTR-1, details of credit note is required to be shown in Table 9BA of GSTR-1. The person who issues a credit note in relation to a supply of goods or services or both must declare the details of such credit note in the return for the month during which such credit note has been issued but not later than September following the end of the financial year in which such supply was made, or the date of furnishing of the relevant annual return, whichever is earlier. In other words, the output tax liability cannot be reduced in cases where credit note has been issued after September.

2) If refund has alreday claimed on gross supply, no need to reduce output tax liability.