TaxTMI 
TaxTMI 
GSTR 1 Filing Queries
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....STR 1 Filing Queries<br> Query (Issue) Started By: - Shrey Shah Dated:- 4-6-2025 Last Reply Date:- 6-6-2025 Goods and Services Tax - GST<br>Got 5 Replies<br>GST<br>Hi, I am exporting IT Services (SAC Code: 998314) to a company/client outside India. I have furnished an LUT as well and am exporting services WITHOUT payment of IGST. In that case, can someone please help me out with the below questions? Q1) I'll have to report the export invoices and taxable value under Table 6A with Tax Rate as 0% and NOT 18% under Item Details right? Since I have LUT? Q1) As per the new circular for Table 12 and 13, are they mandatory for me as well (since I just have Export invoices in 6A)? Q2) For Export of Services reported under 6A, in Table 12, s....
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....ince there is a bifurcation of B2B and B2C now, where should I show the HSN summary? Under the B2B tab or the B2C tab? Appreciate your help. Thanks a lot in advance :) Reply By YAGAY andSUN: The Reply: Great questions! Export of IT services with LUT and zero-rated supplies can get a bit tricky in GST returns. Let me clarify each of your queries based on the latest GST return formats and circulars: Context Recap: * You export IT services (SAC 998314). * You have furnished LUT (Letter of Undertaking). * Export of services without IGST payment (zero-rated supply under LUT). Q1) Reporting Export Invoices in Table 6A (Item Details) - Tax Rate 0% or 18%? Answer: Yes, you report the export invoices in Table 6A with the tax rate as 0% ....
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....because you are supplying services as zero-rated under LUT (no IGST paid). * Table 6A is meant for zero-rated supplies (exports). * Tax rate should be 0% reflecting zero-rated supplies under LUT. * Do NOT show 18% here, because you are not charging IGST on these exports. Q1 repeated (assuming you meant Q2): Are Tables 12 and 13 mandatory for you if you only have export invoices in 6A? Answer: * Tables 12 and 13 in the new return format relate to summary details of outward supplies, bifurcated into B2B and B2C for Table 12 and the corresponding HSN/SAC-wise summary for Table 13. * Even if your only outward supplies are exports reported in 6A, you should still fill Tables 12 and 13 because: * Table 12 captures all outward suppli....
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....es, including exports. * Table 13 captures HSN/SAC-wise summary of all outward supplies. So, yes, these tables are mandatory even if your main outward supplies are exports. Q2) For Export of Services under 6A, where to show HSN summary in Table 12 - B2B or B2C? Answer: * Exports are treated as B2B transactions because your client outside India is a business entity. * So, in Table 12, you will show export invoices under the B2B tab. * Consequently, in Table 13, the HSN/SAC summary of these export services will correspond to those B2B supplies. Summary: Question Answer Q1: Export invoices in 6A - tax rate 0% or 18%? Tax rate should be 0% since exports under LUT are zero-rated supplies. Q1/Q2: Are Tables 12 & 13 mandatory? Ye....
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....s, these are mandatory to be filled even if you only have exports in 6A. Q2: Export of services in Table 12 - B2B or B2C? Exports are B2B transactions; show in B2B tab with corresponding HSN/SAC summary in 13. **** Reply By Shrey Shah: The Reply: Thanks a ton for all the replies. Much much appreciated. First to clear out the mess, yes it's Q1, Q2 and Q3. Made a typo, sorry. Coming back to the answers you shared: Q1) Understood, thanks a lot! Q2) Understood, thanks a lot! Q3) So, as per what you mentioned, I reported the same under B2B tab in Table 12 but when I clicked on Generate Summary, it gave me the following error: "HSN wise taxable value or tax amounts of B2B Supplies in Table 12 does not match with the other specifi....
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....ed B2B tables of GSTR-1. Additionally, HSN wise B2C Supplies are not reported in Table 12. Do you wish to proceed further?" I have 0 invoices reported under any of the B2B tables. I just have invoices reported under the Table 6A and nowhere else, still the above error. But, when I went through the latest circular on the GST portal, it states the below: In Table-12 validation with regards to value of the supplies have also been introduced. i. These validations will validate the value of B2B supplies shown in different Tables viz: 4A, 4B, 6B, 6C, 8 (recipient registered), 9A, 9B (registered), 9C (registered), 15 (recipient registered), 15A (recipient registered) with the value of B2B supplies shown in table-12. ii. Similarly, validations....
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.... will validate the value of B2C supplies shown in different tables viz: 5A, 6A, 7A, 7B, 8 (recipient unregistered), 9A (export), 9A (B2CL), 9B (unregistered), 9C (unregistered), 10, 15 (recipient unregistered), 15A (recipient unregistered) with the value of B2C supplies shown in Table-12. iii. In case of amendments, only the differential value will be taken for the purpose of validation. As per the above circular, Table 6A validations are under B2C tab of Table 12. ie. as per the circular, values reported in Table 6A are classified as B2C. Now, when I removed the entry from the B2B tab and entered the same in B2C tab in Table 12, then on clicking Generate Summary, the warning message went away and the Summary was successfully generated. ....
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.... Any thoughts on the same please? Sorry for the long reply, I am a little confused and a bit worried about the compliance issue. Trying to make sure I do everything correctly so. Thank you so much :) Reply By K T: The Reply: Hey. Did you figure it out? Reply By YAGAY andSUN: The Reply: No need to apologize - you're doing exactly the right thing by being thorough, especially with GST filings. Exporting under LUT does come with its own quirks, and the new validations and table structures introduced by GSTN have added confusion. Let's break this down clearly based on your most recent message and the official guidance: Quick Recap of Your Scenario: Export of IT Services (SAC 998314) Under LUT (i.e., without payment of IGST) Reporting in....
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....voices only in Table 6A No invoices under any regular B2B/B2C tables (like 4A/4B/etc.) Q3: Where should export invoices be reflected in Table 12? B2B or B2C? GST Portal's Current Behavior: You're absolutely right. Despite the logical assumption that exports should fall under B2B (because they are to registered foreign businesses), GSTN has classified exports reported under Table 6A as B2C for Table 12 validation purposes. Supporting Evidence (from GSTN circular): "These validations will validate the value of B2C supplies shown in different tables viz: 5A, 6A, 7A, 7B... with the value of B2C supplies shown in Table-12." This is explicit confirmation that Table 6A values (exports under LUT) are treated as B2C for Table 12. Why....
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.... This Seems Counterintuitive (But Still Valid): Technically, exports to a foreign business should be B2B (since the recipient is a business). However, for GST filing and validation, exports under LUT are NOT reported under the domestic B2B section (like Table 4) - they're isolated to Table 6A. Because they aren't shown in any other B2B-specific tables, GSTN validates them as B2C equivalents in Table 12. So, GSTN doesn't treat them as B2B from a filing structure standpoint, even if conceptually they are. Correct Filing Approach Based on GSTN Behavior: Table What to Do Table 6A Report export invoices (under LUT) with 0% tax - as you've done Table 12 Reflect the same values under B2C tab, not B2B - as per validation Table 13 P....
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....rovide HSN/SAC summary corresponding to B2C column values Important Compliance Note: This isn't a compliance error on your end - it's just a quirk of how GSTN expects the data to be structured. You're being compliant as long as: The export invoice is correctly reported in Table 6A. Table 12 matches 6A values under B2C tab, not B2B. HSN/SAC summary in Table 13 corresponds to those values. Final Summary for Your Case: Question Answer Q1: Table 6A tax rate? 0% (correct) Q2: Are Tables 12 and 13 mandatory? Yes Q3: Table 12 - B2B or B2C? B2C (for exports under LUT in Table 6A), per GSTN validation logic You're doing everything correctly. The confusion is totally justified - this behavior isn't intuitive, but it is document....
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....ed by GSTN. You're in the clear as long as your values align with this structure. *** Reply By Shrey Shah: The Reply: Hey hey, awesome. Understood and thanks a lot for the clarification. That genuinely helps a lot and I'm sure it might be helpful for a lot of other folks as well. Appreciate it, thanks :)<br> Discussion Forum - Knowledge Sharing ....