https://www.taxtmi.com/forum/issue?id=112620 Switching bill of lading in merchant trading, where overseas goods are exported directly to a third country without filing a bill of entry, typically avoids import GST; no import return is required. Export particulars arising from such transactions must be shown in GSTR-1. Invoice and return treatment depend on whether the Indian merchant invoices the importer or only receives a commission while the supplier invoices directly; supporting switched B/L documentation and correct disclosure in GSTR-1 are essential. en-us Thu, 17 Aug 2017 12:26:33 +0530 Thu, 23 Jan 2025 15:55:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112620 Switching bill of lading in merchant trading, where overseas goods are exported directly to a third country without filing a bill of entry, typically avoids import GST; no import return is required. Export particulars arising from such transactions must be shown in GSTR-1. Invoice and return treatment depend on whether the Indian merchant invoices the importer or only receives a commission while the supplier invoices directly; supporting switched B/L documentation and correct disclosure in GSTR-1 are essential. Discussion-Forum GST Thu, 17 Aug 2017 12:26:33 +0530 https://www.taxtmi.com/forum/issue?id=112620