19 October 2018
Individual Mr. A has billed the Goods to the merchant Exporter Mr.B and that Party has exported the goods to their vendor Mr.C Out of India
Mr. A has charged the GST to Mr.B @0.1% (0.05 CSGT & 0.05 SGST)
How to Present this in GSTR-1? It will be under Normal B2b Schedule or what? and what Invoice type to be selected as Regular or Deemed Export?
19 October 2018
Please refer Notification no 48/2017 for notified list of Deemed exports
1. Supply of goods by a registered person against Advance Authorisation 2. Supply of capital goods by a registered person against Export Promotion Capital Goods Authorisation 3. Supply of goods by a registered person to Export Oriented Unit 4. Supply of gold by a bank or Public Sector Undertaking specified in the notification No. 50/2017-Customs, dated the 30th June, 2017 (as amended) against Advance Authorisation.
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