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    <title>Which shipping value to show in GSTR-1</title>
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    <description>Report in GSTR-1 and GSTR-3B the value that corresponds to the taxable value on which IGST has been calculated in the tax invoice; mismatching the invoice value and the return value can invite departmental objections during refund sanction. To prevent such discrepancies, exporters should use the official bi monthly exchange rates when issuing tax invoices so taxable value and FOB align for reporting.</description>
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      <description>Report in GSTR-1 and GSTR-3B the value that corresponds to the taxable value on which IGST has been calculated in the tax invoice; mismatching the invoice value and the return value can invite departmental objections during refund sanction. To prevent such discrepancies, exporters should use the official bi monthly exchange rates when issuing tax invoices so taxable value and FOB align for reporting.</description>
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