GSTR 3B Filing Queries for Export of Service

[Shrey Shah]

Hi, it’s my 1st time filing GSTR-1 and 3B this month since I recently got my GST Number (last month). I had some queries in regards to the filing of GSTR-3B.

I just had 1 invoice to report in GSTR-1 for Export of Services which I reported under Table 6A (without payment of tax) since I have LUT and filed GSTR-1 successfully. Now in case of GSTR-3B:

Q1) Do I have to file a 'Nil' Return or a Normal Return? (PS: I have 0 ITC and just 1 invoice reported in GSTR-1 for Export without payment of tax)

Q2) When I open up GSTR-3B on the portal, it shows, GSTR-2B not generated, so can I still proceed with filing GSTR-3B? (Since its my 1st time filing GSTR-3B and there’s no ITC)

Please help out with the above. Help is much appreciated. Thank you :))

[Jayaram Yarram]

You should not file Nil 3B. Open IMS dashboard and take actions on any invoice if it appears. Otherwise open 3B and review the auto populated details in 3B in your case Table 3 gets updated with export invoice details. If there is no input tax credit then tables would go as 0. Then proceed with fiilng the return.

[Shilpi Jain]

3B should disclose your export taxable value in table 3.1 and 0 taxes.

ITC can be 0 assuming your 2B has no entries in it.

[Shrey Shah]

Hi, thanks for the response. So, when I open the GSTR 3B, it shows the below message:

""System has not generated summary of Table 3.1(d) and Table 4 of FORM GSTR-3B on the basis of your GSTR-2B as same is not generated for the current tax period.""

""System has not generated summary of table 5.1 interest of Form GSTR-3B basis your previous period Form GSTR-3B as the same is not filed or interest is not applicable.""

I do not have any ITC so GSTR 2B has no entries. Despite the above warnings and the GSTR 2B not being generated, can I still proceed with filing it?

AI Summary

GST Registrant Successfully Navigates Export Service Invoice Filing with Zero Input Tax Credit Under LUT A new GST registrant sought guidance on filing GSTR-3B for a single export service invoice with LUT. The forum discussed filing procedures when having zero input tax credit, recommending disclosure of export taxable value in Table 3.1 with zero taxes. Despite system warnings about GSTR-2B not being generated, the user was advised to proceed with filing the return by reviewing auto-populated details.