https://www.taxtmi.com/forum/issue?id=118836 Whether advance payments for zero-rated export of services under a Letter of Undertaking must be disclosed in GSTR-1 or GSTR-3B: one reply states such advances are not liable to GST and need not be reported when export is under LUT without IGST payment; the questioner contends export remains a supply and that time of supply may be triggered by receipt of advance, querying whether that necessitates return disclosure. en-us Tue, 31 Oct 2023 22:04:25 +0530 Fri, 24 Jan 2025 10:40:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118836 Whether advance payments for zero-rated export of services under a Letter of Undertaking must be disclosed in GSTR-1 or GSTR-3B: one reply states such advances are not liable to GST and need not be reported when export is under LUT without IGST payment; the questioner contends export remains a supply and that time of supply may be triggered by receipt of advance, querying whether that necessitates return disclosure. Discussion-Forum GST Tue, 31 Oct 2023 22:04:25 +0530 https://www.taxtmi.com/forum/issue?id=118836