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Advance received for Export of services, Goods and Services Tax - GST

Issue Id: - 116863
Dated: 21-11-2020
By:- Mohideen A
Advance received for Export of services

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Dear Experts,

Whether advance received for Export of services (zero rated supply) to be reported in Table 11A -Tax Liability (Advances Received) of GSTR-1 ?


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Showing Replies 1 to 3 of 3 Records

1 Dated: 21-11-2020

Dear Sir,

as per my view you need to show the details in table 11A of GSTR-1.

2 Dated: 26-11-2020
By:- Spudarjunan S

Dear Mohideen,

Technically yes, you have to disclosed the details of advance received for services in GSTR-1 and 3B.

Practical Issues to be considered while disclosing the advances for export of services is that your GSTR-1 and 3B would not match between Table 6 of R-1 and Table 3.1.(b) of R-3B for the respective period and there would be a practical perplexity in claiming refund.

3 Dated: 27-11-2020

In GSTR-1 there will be reporting in table 11 but not in GSTR-3B since supply has not yet completed. if supply is completed in next tax period, then again the details to shown in table 6 GSTR-1 and correspondingly shown in 11B of GSTR-1 and table 3.1 (b) of GSTR-3B


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