Query related to Table no 12 GSTR 1

[Bishal]

In Table 12 of GSTR-1, under which section-B2B or B2C-hould the HSN details of Export Invoices (made under LUT without payment of tax) be reported?
Please guide

[Jayaram Yarram]

As per GSTN advisory it should be B2C.. refer advisory dated 01.05.2025

[Ganeshan Kalyani]

Yes, it is to be reported under B2C as per the recent advisory.

AI Summary

Export Invoices Under LUT Must Be Reported in B2C Section of GSTR-1 Table 12 as Per Recent Tax Advisory A professional tax forum discusses GST reporting requirements for export invoices in Table 12 of GSTR-1. Multiple tax professionals confirm that export invoices made under Letter of Undertaking without tax payment should be reported under B2C section, based on a recent official advisory from the tax authority.