E invoice Json file Tax Rate % Column what i should mention(Export without payment of Tax )

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This query is : Resolved

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A merchant exporter purchasing goods at a 0.1% tax rate and exporting without payment of tax is seeking clarification on how to report the tax rate in their e-invoice JSON file. The query concerns whether to use 0% or the purchased 0.1% rate in the 'tax rate' column, as this information directly reflects in GSTR1. The advice suggests treating it as an export transaction without linking to the 0.1% purchase tax rate.

ARCHANA

ARCHANA (Querist)
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09 May 2022 Sir/Mam,

we are merchant exporter we purchase goods 0.1% against notification 40 & 41 the same export without payment of tax , the purchaser details shows in shipping bill.

My doubt when we raise einvoice export without payment of tax we mentioned details of qty , uom taxable value etc in json file in tax rate column what should i mention 0% or 0.1% as per purchased tax rate.

envoice details directly showing in GSTR1

please kindly help me regard

Thanking you,

CA Akshay Hiregange

CA Akshay Hiregange (Expert)
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09 May 2022 You would have to show as export transaction only without any link to 0.1%. The merchant exporter shall indicate the GSTIN of the supplier and tax invoice number of the manufacturer in the shipping bill or bill of export, as applicable

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ARCHANA

ARCHANA (Querist)
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10 May 2022 Thank you sir for your quick reply , einvoice tax Rate column I have to show 0.1% and same in GSTR1 0.1%

CA Akshay Hiregange

CA Akshay Hiregange (Expert)
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10 May 2022 are you the final exporter or supplier charging 0.1%? My answer was for final exporter please be clear in query

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