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

AI Summary

Declare Shipping Bill Invoices in GSTR1 for LUT Exports; Amend Future Returns if Details Missing A forum participant inquired about the correct invoice details to declare in GSTR1 for exports under a Letter of Undertaking (LUT). They asked whether to use the GST invoice issued when goods move from the factory to the port or the export booking invoice issued after dispatch from the port. An expert advised that invoices linked to shipping bills should be declared, including details like port code and shipping bill number. Another participant noted that if shipping bill details are unavailable, amendments can be made in subsequent returns. It was also mentioned that the GSTN number should be included in the shipping bill, and export invoices should be uploaded on the GST Portal under LUT details.