WHERE TO MENTION EXPORT OF SERVICES IN GSTR-1

[SANJEEV JADHAV]

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

[Rajagopalan Ranganathan]

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.

[SANJEEV JADHAV]

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.

[KASTURI SETHI]

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.

[Rajagopalan Ranganathan]

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.

[SANJEEV JADHAV]

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.

[PAWAN KUMAR]

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.

[SANJEEV JADHAV]

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

AI Summary

Export of services: report under Table 6 of GSTR 1 and supply BRC/FIRC or LUT proof to avoid demands. Export of services must be shown in the exports column of Table 6 (details in Table 6A) of GSTR 1; shipping bill, port code and shipping date fields may be left blank for services. Exports under a Letter of Undertaking require proof of export and Bank Realisation Certificate/Foreign Inward Remittance Certificate; exports on payment of tax are eligible for refund on submission of proof. Correct tax treatment and submission of required export documentation will prevent departmental demand; amending invoices solely to supply shipping details is not required.