GST Invoice in case of Export of Goods, Goods and Services Tax - GST

[ASHA KUMARI]

Is is mandatory to issue GST Invoice in case of export of goods in INR?

or alternatively for GSTR-1 filing can be done on the basis of INR value in Shipping Bill?

Posts / Replies

[SANJAY SINGLA]

For GST, it is compulsory to issue Tax invoice or bill of supply as per Sec 31.

After issue of Invoice, it is to be shown in GSTR-1, based on invoice.

[KASTURI SETHI]

Both are compulsory.

[SANJEEV JADHAV]

Dear Sir, In case if we are making export under zero rate under LUT, which type of document we have to issue. i.e. GST invoice or Bill of supply.

[KASTURI SETHI]

GST invoice.

[SANJEEV JADHAV]

Dear Sir, Thanks for your reply. But at the time of generation of ewaybill, if we select catagory in list as export, the ewaybill portal automatically showing "Bill of supply " under head document.

[KASTURI SETHI]

Zero rate is also rate of tax. Exported goods are to be treated as tax paid goods. Common Portal System is not in consonance with the GST Acts. You may approach jurisdictional GST Range Officer.