GSTR 3B Return related to Export Made through Merchant Exporter

This discussion addresses how to report export transactions made through a merchant exporter in your GSTR 3B return. When a merchant exporter, who is a local person within the same state, is involved, the invoice typically includes 0.05% CGST and 0.05% SGST. The suggested approach is to declare these transactions under Table 3.1(a) of the GSTR 3B as supplies to a normal registered person, and then claim a refund under the inverted tax structure.