GSTR1 filing export of service-HSN summary

GSTR1 for export of service 6a- where should be the taxable value be inputted, in 0% or 18% for technical service) in item details.

HSN summary should be filled for export of services too?

Where should the BRIC or FIRC to be uploaded in GSTR 1? is it needed to be uploaded or only to kept as proof?

Replies (2)
Quick Summary
Export of services in GSTR-1 is generally reported in Table 6A as zero-rated supply, with taxable value entered under 0% tax category. HSN summary is applicable for export services also, while FIRC or BRC documents are usually retained as proof and not uploaded.

For exporting services, you'll need to report the taxable value in the GSTR-1 form under the export category. Since exports are typically zero-rated, you'll input the taxable value in the 0% tax rate column in the item details section. *GSTR-1 and Export of Services* - *Table 6A*: This table is specifically for reporting exports of services. You'll need to provide details of the services exported, including the taxable value. - *HSN Summary*: Yes, you'll need to fill out the HSN summary for export services as well. This summary provides a breakdown of your outward supplies, including exports, based on the HSN codes.¹ *BRIC or FIRC Upload Requirements* - *BRIC (Bank Realization Certificate)*: You don't need to upload the BRIC or FIRC in GSTR-1, but you should keep them as proof of export realization. - *FIRC (Foreign Inward Remittance Certificate)*: Similarly, FIRCs are not required to be uploaded in GSTR-1 but should be maintained for audit purposes. *Rectifying Mistakes in GSTR-1/GSTR-3B* If you make any mistakes in your GSTR-1 or GSTR-3B filings, you can rectify them in subsequent months, but no later than the September filing of the following year.²

Export of services goes in Table 6A of GSTR-1 (zero-rated outward supplies) and you choose whether the export is with payment of IGST or under a Letter of Undertaking. For the HSN summary in Table 12, use the SAC code that applies to your specific service (for example, 9983 for general professional services, 998313 for software development). The number of digits required is 4 digits for turnover up to Rs 5 crore and 6 digits above that, and this applies to all taxpayers for exports regardless of turnover threshold. This [GSTR-1 filing guide](https://taxgarden.in/blog/gstr-1-filing-guide-outward-supplies-return-india) covers Table 6A entries, the LUT vs with-payment distinction, and the HSN summary format for service exporters.

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