GSTR 1 Export of Service where to mention

[Shan S]

Providing Programming Service to foreign clients where is it to be reported in GSTR-1 table? 6a?

in the item details under which % taxable value must be reported? 18% or 0%

Does service fee paid to payment processor which includes gst fees can be claimed as input credit against any domestic invoice? or it should only be applied for refund?

FIRC or BIRC documents are to be uploaded while filing GSTR-1 or is it only needed for showing proof when a query arises?

AI Summary

Export reporting in GSTR-1: report exports in Table 6A; use zero-rated under LUT or IGST-paid option.
Exported programming services are to be reported in GSTR-1 Table 6A. If exported under Letter of Undertaking (LUT) report the taxable value at 0% (zero-rated); if IGST is paid report taxable value plus IGST. GST charged by payment processors is eligible for input tax credit and may be used against domestic liability or refunded if unused. FIRC/BIRC need not be uploaded with GSTR-1 but must be retained for refund claims or to substantiate foreign currency receipt on query. Export invoices must be normal tax invoices stating the tax rate and noting "Export under LUT" when applicable.