Export of zero rated supply-date of invoice or date of let export in shiping bill.

[Narendra Soni]

Dear Experts

We raised export invoice on 30.09.18 and moved the container for customs ICD for clearance and filling Shipping Bill..

Shipping bill let export made on dtd 01.10.18

Kindly suggest:- Would it be count as export sale in

1.GSTR-1 return for Sept.18

2.in Net Zero rated turnover and Adjusted total turnover for ITC Refund application for the month of Sept.18.

AI Summary

Experts Clarify GST Export Reporting: Include September 30 Invoice in GSTR-1 and ITC Refund for September. A discussion on a forum addresses the classification of an export transaction for Goods and Services Tax (GST) purposes. The query involves whether an export invoice dated September 30, 2018, with shipping clearance on October 1, 2018, should be reported in the GSTR-1 return for September 2018 and included in the Net Zero rated turnover and Adjusted total turnover for the Input Tax Credit (ITC) refund application for September. Experts agree that since the goods were cleared and invoiced on September 30, the transaction should be reported in the GSTR-1 for September and included in the ITC refund calculations for that month.