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

Export services under LUT: report as zero-rated in Table 6A and reconcile in Table 12 B2C and Table 13.
Exported IT services furnished under a Letter of Undertaking are zero-rated and must be reported in Table 6A with tax rate 0%. Tables 12 and 13 are mandatory and values in Table 6A must reconcile with Table 12 and Table 13. For GSTN validation, supplies in Table 6A should be reflected in Table 12 under the B2C column, with matching HSN/SAC summary in Table 13, even though exports may be conceptually B2B.