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Zer rated supply tax rate in gstr-1, Goods and Services Tax - GST

Issue Id: - 117151
Dated: 10-4-2021
By:- Ashiesh Prremji
Zer rated supply tax rate in gstr-1

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Dear Sir,

Please suggest what is correct category to show tax rate in GSTR-1 for Export of service Invoices without GST whether 0% or 18%?

Thanks,

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Showing Replies 1 to 2 of 2 Records

1 Dated: 10-4-2021
By:- Alkesh Jani

Shri

I am of the view that category of supply is "Zero rate". The supply if taxable shall be applicable rate. so mentioning of applicable rate of tax is correct as Govt. will know the amount of tax foregone.

Thanks


2 Dated: 10-4-2021
By:- ABHISHEK TRIPATHI

Dear Sir,

Refer this flyer https://www.cbic.gov.in/resources//htdocs-cbec/gst/51_GST_Flyer_Chapter33.pdf

Relevant portion as below:

Since in case of export transactions, GSTIN of recipient will not be there, it will remain blank. Zero-rated supplies effected without payment of Integrated tax (under Bond/ Letter of Undertaking (LUT)) needs to be reported under “0” tax amount heading in Table 6A and 6B.


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