This discussion addresses whether advance payments received for export supplies, which are zero-rated, must be declared in the GSTR1 return. The consensus reached is that such advances do not need to be shown in GSTR1. Further clarification was sought regarding the specific section, rule, or notification that supports this interpretation.
09 March 2020
Ref: GST1 11A. Advance amount received in the tax period for which invoice has not been issued (tax amount to be added to output tax liability)
Hi w.r. to above, do we need to show advance received against export ( zero rated supply) in GSTR1 ??