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

Zero-rated supply: report export of services under LUT as zero tax amount in GSTR-1 tables. Export of services without GST is a zero-rated supply; when effected without payment of integrated tax under Bond or Letter of Undertaking (LUT) it must be reported in GSTR 1 under the zero tax amount heading in the relevant tables, with recipient GSTIN left blank. Where the supply is otherwise taxable the applicable statutory rate remains the underlying rate and reporting of that rate shows tax foregone.