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).