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

Timing of export recognition: invoice and despatch date govern inclusion in GST returns and zero rated turnover for refunds.
Goods were invoiced and cleared from the premises on 30.09.2018 while the shipping bill let export was dated 01.10.2018; the transaction should be reported in the earlier period's GSTR return, and the export value counted in the zero rated turnover and adjusted total turnover for the ITC refund computation for that earlier period.