GSTR-1 Export Invoice - Partial Payment Query

You need to show full invoiced amount in GSTR1. If later the amount become bad debt then you can file credit note.

Let me know if you want any other help.

ca.ajaakarshjain16 @ gmail.com

9760

100302

This is what I found from chatgpt .. what is correct then ?

**CA Aakarsh Jain's Response is INCORRECT for LUT Exports**

The CA's advice to "show full invoiced amount in GSTR-1" applies to **domestic supplies**, not **LUT exports**.

**Key Difference:**

- **Domestic Sales:** Report full invoice value regardless of payment status

- **LUT Exports:** Report only actual foreign exchange received/realized

**Why Your Approach is Correct:**

1. **RBI Guidelines:** Export realization principle - report only actual forex received

2. **CBIC Clarification:** For LUT exports, GSTR-1 should reflect actual export proceeds

3. **Practical Compliance:** Export data matches with bank realization certificates

**What happens if you follow the CA's advice:**

- GSTR-1 shows ₹75,000+ (full $907)

- Bank realization certificate shows only ₹42,876 ($500)

- Creates mismatch in export documentation

- Potential issues during export incentive claims

**Recommendation:**

Your original approach is correct. For LUT exports, report actual realization amounts, not full invoice values. If you're unsure, consult a CA specialized in **export procedures** rather than general GST practice.

The distinction between domestic and export invoicing is crucial here.

Under LUT, GSTR-1 reporting is invoice-based rather than payment-based. You report the full invoice value in Table 6A (zero-rated exports without IGST) for the month in which you raised the invoice, regardless of whether partial or full payment has been received. The RBI's 9-month window for realising export proceeds runs in parallel with GST and does not change what you report in GSTR-1. Where it becomes important is if the realisation deadline passes without full payment, as you may need to reverse ITC proportionally in that scenario.
For a full walkthrough of Table 6A reporting for exports, see our [GSTR-1 filing guide](https://taxgarden.in/blog/gstr-1-filing-guide-outward-supplies-return-india).