Where should we mention the details of exports of exempted goods in GSTR-1?
Generally export invoices need to be mentioned under Column-6 (Zero-rated Supplies and Deemed-Exports). But under this head, there is no provision for mentioning exempt supplies. There are only columns for different rates including zero rate but no column for exempted goods. If exports of exempted goods is mentioned here, can the amount be given under 0% rated goods.
Under Column-8, we have to mention all zero-rated, exempt and non-GST supplies which are not mentioned elsewhere in the return. But nowhere the word 'export' is used here. So can we mention export of exempted goods under this column, assuming it is a zero-rated supply not mentioned anywhere in the return?
Which is the appropriate column (6 or 8) in the present case?
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