export of goods on FOC reporting in GST return

[Abhijeet Mane]

Hi Team, Our client export goods to their related party outside India. They export goods on free of cost basis.

We need to understand whether we need to report this transaction in our GST return and if yes what value we should consider in our GST return for the same.

Thank You

[Shilpi Jain]

There must have been a value declared in the shipping bill?