Exports related

export ke case mein gstr 1 mein aur books mein konsi value consider hogi inv ki ya shipping ki
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Quick Summary
This discussion clarifies which values to use for GST exports in GSTR 1 and your accounting books. For most exports, the invoice value should be considered. However, for IGST paid exports, shipping bill details are crucial. It's also recommended to register for GST even if your exports exceed the threshold limit for smoother compliance.

Consider invoice.

Invoice is mandatory for the books of accounts.

Bill of ĺading
You need to follow Shipping bill details for IGST paid exports. So for uniformity, follow shipping bill only for IGST and LUT exports.
Gst registration is always desirable even when export exceeds the threshold limit .
though sec 24 does not imply forcible registration but better to register and then export.

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