https://www.taxtmi.com/forum/issue?id=119832 Exported programming services are to be reported in GSTR-1 Table 6A. If exported under Letter of Undertaking (LUT) report the taxable value at 0% (zero-rated); if IGST is paid report taxable value plus IGST. GST charged by payment processors is eligible for input tax credit and may be used against domestic liability or refunded if unused. FIRC/BIRC need not be uploaded with GSTR-1 but must be retained for refund claims or to substantiate foreign currency receipt on query. Export invoices must be normal tax invoices stating the tax rate and noting "Export under LUT" when applicable. en-us Mon, 07 Apr 2025 01:52:33 +0530 Fri, 11 Apr 2025 07:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119832 Exported programming services are to be reported in GSTR-1 Table 6A. If exported under Letter of Undertaking (LUT) report the taxable value at 0% (zero-rated); if IGST is paid report taxable value plus IGST. GST charged by payment processors is eligible for input tax credit and may be used against domestic liability or refunded if unused. FIRC/BIRC need not be uploaded with GSTR-1 but must be retained for refund claims or to substantiate foreign currency receipt on query. Export invoices must be normal tax invoices stating the tax rate and noting "Export under LUT" when applicable. Discussion-Forum GST Mon, 07 Apr 2025 01:52:33 +0530 https://www.taxtmi.com/forum/issue?id=119832