GSTR1 filing export of service-HSN summary

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