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.

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.