Export or Not

Correct it is not export as to say the export of goods the goods should physically cross custm frontier of india. 

In the Return it should be shown as sale to unregistered party as Inter State,

So in GSTR 1 it will be reported under 

1. Table 5 - if invoice is more then 2.5 L

2. Table 7 - if it is upto 2.5 L 

Hi All,

I have one more query, we, (Registered in India) are importing goods from China and exporting them to Thailand. But, the goods doesnot enter Indian Customs port, instead the supplier directly sends the material to Thailand party but the Invoice will be in Indian Company name and we will be billing to Thailand party name.

So, how to treat this transaction and does it come under GST and we have opted for LUT.

Regards

Sridevi

This is neither Export (as the goods are not physically go out of india i.e. from India to Thailand) and not the import as the same is not coming to the custom frontier of india (China to India). Therefore it is not reported under Zero Rated Supply 

Where we need to report 

This transaction is covered under Negative List as given in Schedule III of CGST Act (Inserted 2 new point i.e 7 & 8 after GST Amendment Act 2018,which is made effective from 1 Feb'19)

So it will be No Supply.

Reporting in 3B - As outward Supply in Table 3.1.e and in GSTR 1 table 8

Hope your query is resolved. 

Thanks for you reply.