Export of service and HSN Code

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binu sukumaran (Querist)
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09 December 2024 Sir,
During nov24 we have both local (18%) and export service(0%) .
both service is come under same HSN Code.
in HSN Code area only one HSC has rate can update .
Let's me know how to solve this problem.
Please update
With regards
Binu

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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09 December 2024 To report the same services, (having same HSN code) supplied locally and exported in GSTR (Goods and Services Tax Return), you'll need to follow these steps:

Reporting Local and Export Supplies in GSTR-1
Table 4: Report B2B supplies (local) under this section. Here, you'll enter details like invoice number, date, recipient GSTIN, taxable value, and applicable taxes (CGST, SGST, or IGST).
Table 6: For B2C large invoices (inter-state supplies above INR 2.5 lakh), enter details here.
Table 9A: Report details of exports of services. Here, you mention the invoice details, the port code, shipping bill number, and date if applicable, along with the taxable value and IGST.
Table 9B (Export of Services without Payment of Tax): Report zero-rated exports under LUT (Letter of Undertaking) or Bond.
Reporting in GSTR-3B
In GSTR-3B, you'll need to report the total value of local and export supplies:
Table 3.1(a): Details of outward supplies - Report the total value of local supplies (including B2B and B2C).
Table 3.1(b): Outward taxable supplies (zero-rated) - This includes your exports.
Table 3.2: Details of supplies made to unregistered persons - Report the total value of supplies made to unregistered persons (B2C).

Ensure that you report the supplies in the correct tables and columns.
Maintain accurate records of local and export supplies to avoid errors in reporting.

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binu sukumaran

binu sukumaran (Querist)
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09 December 2024 sir,
let,s me add 1 point while go through reply .
As per your table 6B Shows
"Table 6B: Export of services without payment of tax- Report exported services without payment of tax in this table".
while GSTR1 show below
6B - Supplies made to SEZ unit or SEZ developer - SEZWP/SEZWOP.
If I am wrong you can correct me .
With regards
Binu

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Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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10 December 2024 Yes, it can be rectified as per actual Tab. My primary intention is to distinguish the same services (same HSN code) with different tax rates can be reported in different tabs as per their objectives. Being retired person, my practical experience in filing GSTR is almost nil.

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binu sukumaran

binu sukumaran (Querist)
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10 December 2024 sir.
Thank you for you update. I have also very little knowledge in GST. I also learning process.while updating in gst some doubt will coming automatically .
Thanking you once again
with regards
Binu

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Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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10 December 2024 Most of us are sailing in same boat, as the system is constantly updating. Almost everyday there are new updates over ITC, Invoices, Eway bill, rates, etc., even after six years of GST implementation. Whenever I refer to my colleagues for any query, I get different opinions. So, pray for system to stabilize at earliest, so that such practical differences minimize.

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