Advance received against Export of services - reporting in GSTR 1

[Mohideen A]

Earlier, when we received an advance against export of services, we reported it under Table 11A (Advance Received) and 11B (Adjustment of Advances) in GSTR-1. The corresponding amount would auto-populate in GSTR-3B under Table 3.1(a) as outward taxable supplies, which we used to manually report under Table 3.1(b) since it pertains to zero-rated supplies. Now, with GSTR-3B being system-generated and locked from July onwards, how should we ensure the advance is correctly reported under Table 3.1(b) in GSTR-3B?

AI Summary

Taxpayer must correctly classify export advances in GSTR-1 Table 11A for automatic population in GSTR-3B Table 3.1(b) A taxpayer inquired about reporting advances received against export of services in GST returns after the system-generated GSTR-3B became locked from July onwards. Previously, they reported advances in GSTR-1 Tables 11A and 11B, with amounts auto-populating in GSTR-3B Table 3.1(a), which they manually moved to 3.1(b) for zero-rated supplies. The response clarified that with locked GSTR-3B, advances must be correctly classified in GSTR-1 Table 11A as 'export without payment of tax' or 'export with payment of tax' to ensure automatic population in GSTR-3B Table 3.1(b) rather than 3.1(a), since manual editing is no longer permitted.