TaxTMI 
TaxTMI 
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?
Advance received against Export of services - reporting in GSTR 1
10 Jul 2025 
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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. (AI Summary)
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. (AI Summary)