Export Sales-samples

[VIGNESH]

Sir, export of goods as samples. we will not receive funds for this sample sent! how to show the same in GSTR-1 and for Income tax?

AI Summary

Debate on Exporting Goods as Samples: GST Applicability under Rule 96B and Section 7 Clarifications Sought. A discussion on a forum addresses the issue of exporting goods as samples without receiving payment and how to report this in GSTR-1 and for income tax purposes. One participant suggests that GST is applicable under Rule 96B of the CGST Rules, 2017, and should be shown as a zero-rated supply in GSTR-1 without claiming a refund. Another argues that such exports do not constitute 'supply' as defined under Section 7 due to the lack of consideration, thus not requiring a tax invoice or GSTR-1 disclosure. Further clarification is sought on the nature of the samples and their purpose.