ADVANCE AGAINST EXPORT INVOICE

[GANPAT VICHARE]

R/ SIR,

My Problem is we have received advance against export service in Dec-17 but actual invoice raised in Jan-18 . Now i want to file GSTR 3B for the month of Dec-17 then how can i show this advance amount in GSTR 3B & in which coloum. we have already file Letter of undertaking for the option of without payment of tax.

& in GSTR 1 for the month of Dec-17 where it is to be shown advance received.

In GSTR 1 there is no provsion for foreign advance received there is state wise details for advance received is mentioned.

Please guide me.

[KASTURI SETHI]

GSTR 3B is meant for outward supply and payment of GST for outward supply/sale. No need to show amount of advance. Moreover, there is no such column.

There is sufficient time for filing GSTR-1. Last date 15.2.18. Table 11 A is for showing advance .

[Kishan Barai]

Nicly colined by KASTURI SETHI Sir, no need to show proof of received advance in GST portal. GST Portal is only meant to collection of GST ,sales entry has to be shown in GSTR-1. Proof of advance received like TT Copy / ebrc with S/B E.P copy is required by dgft to provide your incentives, but not in GST portal.

Thanks

AI Summary

Advance against export invoice under GST: do not report it in GSTR-3B; disclose it in GSTR-1 advance table. Advance payments for export services are not to be shown in GSTR-3B because that return has no column for foreign advances; instead, disclose advances in the GSTR-1 advance table. A Letter of Undertaking permits supply without tax payment, and documentary proof of advance need not be uploaded on the GST portal though it may be required by DGFT for incentives.