TaxTMI 
TaxTMI 
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
Advance received for Export of services
21 Nov 2020 
3 Replies 
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Advance for export of services: disclose in GSTR-1 now, report in GSTR-3B only after supply completion to avoid mismatches.
Advances for export of services (a zero-rated supply) should be disclosed in GSTR-1 in the advances table (Table 11/11A); such advances need not be shown in GSTR-3B until the supply is completed, at which point the transaction is reported in Table 6 and invoice/adjustment tables (11B) of GSTR-1 and in Table 3.1(b) of GSTR-3B. Reporting advances earlier can produce mismatches between GSTR-1 and GSTR-3B and complicate refund claims. (AI Summary)
Advances for export of services (a zero-rated supply) should be disclosed in GSTR-1 in the advances table (Table 11/11A); such advances need not be shown in GSTR-3B until the supply is completed, at which point the transaction is reported in Table 6 and invoice/adjustment tables (11B) of GSTR-1 and in Table 3.1(b) of GSTR-3B. Reporting advances earlier can produce mismatches between GSTR-1 and GSTR-3B and complicate refund claims. (AI Summary)