Zer rated supply tax rate in gstr-1

[Ashiesh Prremji]

Dear Sir,

Please suggest what is correct category to show tax rate in GSTR-1 for Export of service Invoices without GST whether 0% or 18%?

Thanks,

[Alkesh Jani]

Shri

I am of the view that category of supply is "Zero rate". The supply if taxable shall be applicable rate. so mentioning of applicable rate of tax is correct as Govt. will know the amount of tax foregone.

Thanks

[ABHISHEK TRIPATHI]

Dear Sir,

Refer this flyer https://www.cbic.gov.in/resources//htdocs-cbec/gst/51_GST_Flyer_Chapter33.pdf

Relevant portion as below:

Since in case of export transactions, GSTIN of recipient will not be there, it will remain blank. Zero-rated supplies effected without payment of Integrated tax (under Bond/ Letter of Undertaking (LUT)) needs to be reported under “0” tax amount heading in Table 6A and 6B.

AI Summary

Clarification on GSTR-1: Use 'Zero rate' for export of service invoices without GST, report under '0' tax amount heading. A user inquired about the appropriate tax rate category to use in GSTR-1 for export of service invoices without GST, questioning whether it should be 0% or 18%. One respondent advised that the category should be 'Zero rate' to reflect the tax foregone by the government. Another respondent referenced a government flyer, explaining that zero-rated supplies without payment of Integrated Tax should be reported under the '0' tax amount heading in Table 6A and 6B, noting that the GSTIN of the recipient will remain blank in export transactions.