Which details of export required to be shown in GSTR1

[Yatin Bhopi]

Dear expert

We are manufacturer and done export under LUT in July 2017. In GSTR1 at table 6 we need to declare details of zero rated supplies. in case of export when we clear goods from factory we generate GST invoice (having different series of invoice) as per GST invoice rules for movement of goods from factory to port. After receipt of Bill of lading, shipping bill when it actually dispatch from port we book the actual export sale (having different series of invoice)

There are always stock at port which are clear from factory but not from port. Earlier under excise we are required to show export clearance once it clear from factory.

Please let me know which invoice we need to declare in GSTR1 whether GST invoice (made at the time of factory to port) or actual export booking invoice (made after goods move from port to destination).

Please guide

[MUKUND THAKKAR]

only those invoices which you have getting the shipping Bills. In GSTR-1 you need to fill the details shipping bill also along with the port code.

Export Type

Invoice Number

Invoice date

Invoice Value

Port Code

Shipping Bill Number

Shipping Bill Date

Rate

Taxable Value

[Yatin Bhopi]

thanks

In the instruction section of GSTR1 at Sr. 8. it mentioned that if shipping bill not available then we need to amend such invoice in next return. Is that means we need to declare GST invoice no in return and not actual export booking invoice

8. Table 6 needs to capture information about shipping bill and its date. However, if the shipping bill details are not available, Table 6 will still accept the information. The same can be updated through submission of information in relation to amendment Table 9 in the tax period in which the details are available but before claiming any refund / rebate related to the said invoice. The detail of Shipping Bill shall be furnished in 13 digits capturing port code (six digits) followed by number of shipping bill

[Kishan Barai]

Your GSTN number has to be mentioned in Shipping bill & you need to upload your export invoice under LUT details on GST Portal

AI Summary

Export reporting obligations require declaring invoices with shipping bills in GSTR 1 and amending entries once shipping bills are received. Only export invoices for which shipping bills are obtained must be declared in GSTR 1 Table 6, including shipping bill number and 6 digit port code; if shipping bill details are unavailable at filing, the invoice can be provisionally entered but must be amended via Table 9 in the period when the shipping bill is received and before claiming any refund. The GSTN must be recorded on the shipping bill and export invoices under LUT uploaded on the GST portal.