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?

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.