Where to show nil rated supply in GSTR 1

Where to show nil rated supply in GSTR 1

According to Goods and Service Tax Act,2017 every registered person need to file GSTR-1 either monthly or quaterly. There are 13 Tables and sections in the GSTR-1 each table has own meanings some tables are mandatory for all taxpayer like 1,2,3,12 and many tables are other are not mandatory.

Zero-rated supplies and deemed exports: in Table -6

  • All exports you made during the tax period. Provide invoice details, shipping bills and details of any taxes involved during the relevant month.
  • Supplies made to customers located within a Special Economic Zone (SEZ unit or SEZ Developers).
  • Deemed
    exports you have made during the tax period. According to section 8.1, chapter 8 of foreign trade policy 2015-2020, These are transactions that are treated as exports even though the goods aren’t leaving the country yet. You may be supplying goods to Export Oriented Units, software or hardware technology parks, or government-funded projects, and getting paid in either INR or free foreign exchange (equivalent of INR in the currency of the customer for the invoice date).

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