Details in GSTR-1

[ARVIND GUPTA]

Dear Sir,

Please guide that how can I file my GSTR-1 in the following situation, for which month GSTR-1 I will file and by what amount:

1.Invoice date: 31.12.2017

2. Invoice Amt: USD 10,000

3. Shipping Bill date: 25.01.2018

4. FOB Value as per shipping bill : UDS10,000 @ 63 i.e. ₹ 6,30,000/-

5. Bill of Lading : 03.02.2018

AI Summary

GSTR-1 reporting: include invoice, shipping bill and FOB as per shipping bill; reconcile timing differences offline.
Report the export in GSTR-1 for the month of the tax invoice. Populate GSTR-1 with the invoice number and date, shipping bill number and date, and the FOB value as stated in the shipping bill (converted to domestic currency if necessary), and include mandatory identifiers such as LEO. Reconcile any timing differences between GSTR-1 and accounting records-which may record export on Bill of Lading date-through offline reconciliation or software reports.