Advance received against Export of services - reporting in GSTR 1

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....dvance received against Export of services - reporting in GSTR 1<br> Query (Issue) Started By: - Mohideen A Dated:- 10-7-2025 Last Reply Date:- 11-7-2025 Goods and Services Tax - GST<br>Got 1 Reply<br>GST<br>Earlier, when we received an advance against export of services, we reported it under Table 11A (Advance Received) and 11B (Adjustment of Advances) in GSTR-1. The corresponding amount would au....

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....to-populate in GSTR-3B under Table 3.1(a) as outward taxable supplies, which we used to manually report under Table 3.1(b) since it pertains to zero-rated supplies. Now, with GSTR-3B being system-generated and locked from July onwards, how should we ensure the advance is correctly reported under Table 3.1(b) in GSTR-3B? Reply By YAGAY andSUN: The Reply: With system-generated GSTR-3B becoming aut....

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....o-populated and locked from July onwards, any advance received against export of services must now be correctly reported in GSTR-1 under Table 11A with the supply type clearly marked as "export without payment of tax" or "export with payment of tax" as applicable. This classification ensures the advance gets auto-populated under Table 3.1(b) of GSTR-3B instead of 3.1(a). Since manual editing of 3.....

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....1(b) is no longer allowed, correct tagging in GSTR-1 is crucial. The settled legal position remains that export advances are zero-rated and should be disclosed under 3.1(b); hence, taxpayers must ensure proper declaration in GSTR-1 to reflect accurately in the system-generated GSTR-3B.<br> Discussion Forum - Knowledge Sharing ....