https://www.taxtmi.com/reply=120125 The GSTN advisory dated 01.05.2025 directs that export supplies effected under Letter of Undertaking without payment of tax must be reported in Table 12 of GSTR 1 under B2C, and HSN details of such LUT based export invoices should be included in the B2C section rather than as B2B entries. en-us Tue, 10 Jun 2025 14:40:46 +0530 Tue, 10 Jun 2025 20:07:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/reply=120125 The GSTN advisory dated 01.05.2025 directs that export supplies effected under Letter of Undertaking without payment of tax must be reported in Table 12 of GSTR 1 under B2C, and HSN details of such LUT based export invoices should be included in the B2C section rather than as B2B entries. Discussion-Forum GST Tue, 10 Jun 2025 14:40:46 +0530 https://www.taxtmi.com/reply=120125