Just a moment...

Report
FeedbackReport
×

By creating an account you can:

Logo TaxTMI
>
Feedback/Report an Error
Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
+ Post a Query
Post a New Query
Title :
0/200 char
Description :
Max 0 char
Category :
Delete Reply

Are you sure you want to delete your reply beginning with '' ?

Delete Issue

Are you sure you want to delete your Issue titled: '' ?

Discussion Forum

Back

All Issues

Advanced Search
Reset Filters
Search By:
Search by Text :
Press 'Enter' to add multiple search terms
Select Date:
FromTo
Category :
OR
Search by Issue ID:
NOTE: If you have inputs in both the fields, then results will be shown for issueId first.
Issue ID : 115858
- 0 -

WHERE TO MENTION EXPORT OF SERVICES IN GSTR-1

Date 05 Jan 2020
Replies7 Answers
Views 21701 Views
Asked By

Dear Sir, We are providing export of Services to Foreign customers. Where to show the details of export of services in GSTR-1 return.

7 answers
Sort by

Old Query - New Comments are closed.

Hide
- 0
Replied on Jan 6, 2020
1.

Sir,

Export of services should be shown in Table 6 of GSTR-1 (under column 6a "Exports". Export of goods and services should be shown under the same column.

- 0
Replied on Jan 6, 2020
2.

Dear Sir, Thanks you for your reply. In case of export of service, shipping bill number and date will not be available and columns of Port Code, Shipping bill number and date will remain blank. Is there may be possibility of demand in future from department due to non filling of these columns.

- 0
Replied on Jan 6, 2020
3.

There is no question of raising demand by the department due to non-filling of columns as mentioned by you, provided that tax is paid correctly. If full tax is paid, nothing to worry.

- 0
Replied on Jan 6, 2020
4.

Sir,

There are two types of exports. One under Letter of Undertaking (LUT) without payment of tax and another is on payment of applicable taxes. If you export under LUt you have to submit proof of export and Bank Realization Certificate to the Department. If you do so there will be no demand from the Department.

If you export on payment of applicable taxes then the same will be refunded to you. Therefore in either of the cases there will be no demand from the Department.

- 0
Replied on Jan 6, 2020
5.

Dear Sir, We are providing design, drawing and development service and for that we are raising invoice to foreign customer and customer is remitting payment as per our invoice. In this case we are not receiving shipping bills. We are getting BRC's from our Banker as per our Invoice after remittance of payment.

- 0
Replied on Jan 6, 2020
6.

Dear Sir,

Details to show in table 6A GSTR-1. no need to amend these invoices thru table 9A as shipping bill/port code not required. Only requirement is to submit BRC/FIRC if you are claiming any refund on account of export of services. Para 48 circular no.125 dated 18.11.2019.

- 0
Replied on Jan 6, 2020
7.

Dear Experts, Thanks to all of you for your valuable suggestion and information.

Old Query - New Comments are closed.

Hide
Recent Issues