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Other territory and exports under GST

06 January 2022

what is the difference between supply to other territory and export? if there is an export in a particular month, can it be shown as other territory in B2CS of GSTR 1?

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prasad Nilugal ( GST Practitioner & Accounts ) (14260 Points)
Replied 06 January 2022

As per section 2(81) and 2(114) of the CGST act "Other territory is part of Union territory , other than state but supply with in India , however in case of export supply of goods or services is out side India which is not part of India .