Please refer to Notification No. 16/2017 – GST dated 7th July, 2017 and Circular No. 2/2/2017 – GST dated 5th July, 2017 and Circular No. 4/4/2017 – GST dated 7th July, 2017. A large number of communications have been received from the field formations and exporters citing variation in the interpretation of above referred notification and circulars.

Supply of lottery has been treated as supply of goods under the Central Goods and Services Tax Act, 2017.

In case the registered person intends to amend any details furnished in FORM GSTR- 3B, it maybe done in the FORM GSTR-1 or FORM GSTR-2, as the case may be. For example, while preparing and furnishing the details in FORM GSTR-1, if the outward supplies have been under reported or excess reported in FORM GSTR-3B, the same maybe correctly reported in the FORM GSTR-1.

In the light of the new notification, three circulars in this matter, namely Circular No. 2/2/2017 – GST dated 5th July 2017, Circular No. 4/4/2017 – GST dated 7th July 2017 and Circular No. 5/5/2017 – GST dated 11th August 2017, which were issued for providing clarity on the procedure to be followed for export under bond/LUT, now require revision and a consolidated circular on this matter is warranted.