Advance received for Export of services

[Mohideen A]

Dear Experts,

Whether advance received for Export of services (zero rated supply) to be reported in Table 11A -Tax Liability (Advances Received) of GSTR-1 ?

Thanks

[PAWAN KUMAR]

Dear Sir,

as per my view you need to show the details in table 11A of GSTR-1.

[Spudarjunan S]

Dear Mohideen,

Technically yes, you have to disclosed the details of advance received for services in GSTR-1 and 3B.

Practical Issues to be considered while disclosing the advances for export of services is that your GSTR-1 and 3B would not match between Table 6 of R-1 and Table 3.1.(b) of R-3B for the respective period and there would be a practical perplexity in claiming refund.

[PAWAN KUMAR]

In GSTR-1 there will be reporting in table 11 but not in GSTR-3B since supply has not yet completed. if supply is completed in next tax period, then again the details to shown in table 6 GSTR-1 and correspondingly shown in 11B of GSTR-1 and table 3.1 (b) of GSTR-3B

AI Summary

Clarification on Reporting Advances for Zero-Rated Export Services in GSTR-1 Table 11A; Adjustments for GSTR-3B Explained. A user inquired whether advances received for the export of services, classified as zero-rated supply, should be reported in Table 11A of GSTR-1. Respondents agreed that such advances should be disclosed in GSTR-1 and GSTR-3B. However, they noted potential discrepancies between Table 6 of GSTR-1 and Table 3.1(b) of GSTR-3B, which might complicate refund claims. It was clarified that reporting should occur in Table 11A of GSTR-1, but not in GSTR-3B until the supply is completed. Subsequent reporting should be adjusted in later tax periods.