Advance received on export of service - disclosure in GSTR-1, Goods and Services Tax - GST

[Padmanathan Kollengode]

A Registered Person is receiving advance on export of services (without payment of tax under LUT). Which column should the advance amount be disclosed in GSTR-1 and GSTR-3B?

Posts / Replies

[Ganeshan Kalyani]

Sir, since export is without payment of IGST under LUT the receipt of advance there is not liable to GST. As such the information of advance received is not required to be furnished in the return.

[Padmanathan Kollengode]

Ld friend Ganesh Ji,

Following doubts still persists in my mind:

1. Export of service (which is zero-rated u/s 16 of IGST Act) still continues to be supply of service.

2. Time of supply of such service as per section 13 of CGST Act (read with 20 (iii) of IGST Act) is issuance of invoice or date of payment, which ever is earlier.

3. So when advance for export of service is received, isn't the time of supply u/s 13 attracted?

4. If yes, shouldn't it be declared somewhere in GSTR-1/GSTR-3B?

[Padmanathan Kollengode]

Nevertheless, I profusely thank you for replying to my query Ganeshan Ji.