Deemed Export

[SURYAKANT MITHBAVKAR]

We have supply to merchant exporter under concessional rate of duty under notfn no.40/2017 charging 0.05% (CGST) & 0.05% (SGST)

In GSTR1 under deemed export section showing IGST @0.10% only there is no provision for 0.05% (CGST) & 0.05% (SGST)

How to declare this intra state supply under deemed export?

[YAGAY and SUN]

You may bring this matter in the knowledge of GST help desk as well as GST Council.

[Ganeshan Kalyani]

There is various technical issues which the council considers and make it right.

[Varadaraju ShivaKumar]

Exports r charged with IGST not Sgst and Cgst bro

[Kishan Barai]

Next time you please remember that when you provide goods to merchant exporter for exports you add all three tax on invoice,

i.e

SGST 0.05%

CGST 0.05%

IGST 0.10%

In portal, we are facing difficulties for getting refund / set off of only CGST & SGST Bills

 

[KASTURI SETHI]

Sh.Kishan Barai Ji,

Nobel and generous gesture/deed, Sir. Bravo ! Bravo !! Bravo !!!

[Kishan Barai]

Thank You Very Much Sir, I have learned from you that how to help others .

Thanks a lot Kasturi Sir

AI Summary

Deemed export reporting: mismatch between concessional CGST/SGST invoicing and GSTR 1 fields requires GST helpdesk or council clarification.
The query addresses a reporting mismatch where concessional treatment for a deemed export requires separate CGST and SGST on invoice but the GSTR 1 deemed export field accepts only IGST, causing uncertainty in filing and risks to refund or input tax credit; responders recommend contacting the GST helpdesk and GST Council and note divergent practitioner practices and practical difficulties in refund/ITC processing.