https://www.taxtmi.com/forum/issue?id=117151 Export of services without GST is a zero-rated supply; when effected without payment of integrated tax under Bond or Letter of Undertaking (LUT) it must be reported in GSTR 1 under the zero tax amount heading in the relevant tables, with recipient GSTIN left blank. Where the supply is otherwise taxable the applicable statutory rate remains the underlying rate and reporting of that rate shows tax foregone. en-us Sat, 10 Apr 2021 16:01:26 +0530 Thu, 23 Jan 2025 15:54:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117151 Export of services without GST is a zero-rated supply; when effected without payment of integrated tax under Bond or Letter of Undertaking (LUT) it must be reported in GSTR 1 under the zero tax amount heading in the relevant tables, with recipient GSTIN left blank. Where the supply is otherwise taxable the applicable statutory rate remains the underlying rate and reporting of that rate shows tax foregone. Discussion-Forum GST Sat, 10 Apr 2021 16:01:26 +0530 https://www.taxtmi.com/forum/issue?id=117151