GST Tip – 245

As per Final GST Returns, in Table 6 of GSTR – 1, data for exports / deemed exports and supplies to SEZ should be shown in this table. The columns related to CGST & SGST rates and amount, tax paid on the provisional basis, HSN Code and identification of line as the supply of goods or services have been dropped. Grouping of the data is to be done on the basis of exports / deemed exports or SEZ supplies in the new returns unlike the previous formats of exports with payment of GST and without payment of GST.

GST Tip – 93

Exports out of India and deemed exports have to be reported in Table 10 of GSTR – 1 along with the Shipping Bill or Bill of Export under the categories of exports with payment of duties and without payment of duties.