GSTR 1 Filing Queries

[Shrey Shah]

Hi, I am exporting IT Services (SAC Code: 998314) to a company/client outside India. I have furnished an LUT as well and am exporting services WITHOUT payment of IGST.

In that case, can someone please help me out with the below questions?

Q1) I'll have to report the export invoices and taxable value under Table 6A with Tax Rate as 0% and NOT 18% under Item Details right? Since I have LUT?

Q1) As per the new circular for Table 12 and 13, are they mandatory for me as well (since I just have Export invoices in 6A)?

Q2) For Export of Services reported under 6A, in Table 12, since there is a bifurcation of B2B and B2C now, where should I show the HSN summary? Under the B2B tab or the B2C tab?

Appreciate your help. Thanks a lot in advance :)

AI Summary

Navigating Export Services GST Filing: Zero-Rate Compliance, LUT Reporting, and GSTR-1 Table 12 Classification Essentials A discussion forum thread explores GST filing complexities for export services under LUT. The primary user seeks clarification on reporting export invoices in GSTR-1, specifically regarding tax rates, mandatory table requirements, and correct classification of export transactions in Table 12 (B2B or B2C). Experts confirm exports should be reported with 0% tax rate, Tables 12 and 13 are mandatory, and despite being business-to-business transactions, exports under LUT should be classified as B2C for GSTN validation purposes.