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?

[YAGAY andSUN]

With system-generated GSTR-3B becoming auto-populated and locked from July onwards, any advance received against export of services must now be correctly reported in GSTR-1 under Table 11A with the supply type clearly marked as “export without payment of tax” or “export with payment of tax” as applicable. This classification ensures the advance gets auto-populated under Table 3.1(b) of GSTR-3B instead of 3.1(a). Since manual editing of 3.1(b) is no longer allowed, correct tagging in GSTR-1 is crucial. The settled legal position remains that export advances are zero-rated and should be disclosed under 3.1(b); hence, taxpayers must ensure proper declaration in GSTR-1 to reflect accurately in the system-generated GSTR-3B.

AI Summary

Export advances reporting: correctly tag advances in GSTR 1 so the system populates them as zero-rated in GSTR 3B. Advance receipts against export of services must be reported in GSTR 1 Table 11A with the supply type designated as export without payment of tax or export with payment of tax so the system-generated GSTR 3B auto-populates those amounts under Table 3.1(b) as zero-rated supplies; manual editing of GSTR 3B is not available, making correct GSTR 1 tagging essential.