GSTR1 filing export of service-HSN summary

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student
37 Points Joined November 2009

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?

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On 07 April 2025 at 02:14 Report
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Master in Accounts & high court Advocate
9101 Points Joined December 2011

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

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On 07 April 2025 at 20:56


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