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

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.