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.

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.