We have exported some goods in Jan and claimed GST Refund on export for Rs. 134363.80 in our GSTR. We have received the refund amount already and now the exported goods has returned as Sales Return. We have paid the IGST on import(Coming back) and claimed as ITC on import. Now while filing the GSTR-1, I have amended the Export Sale invoice as Zero (Due to Export Return). Kindly advise how to treat with IGST on export Rs. 134363.80. Whether to refund this amount to govt. & show the net export IGST liability in GSTR-3B or something else?

Reply—In the instant case, in our opinion there was no need to amend (reduce to zero) the amount of export sale from GSTR-1 because you have already got the refund. There is no provision to refund the amount to government. Taxpayer can utilise the amount of IGST credit on future payment.