We Import Finished goods from Italy and Directly Exported from Italy to Japan. After getting the Import Invoice and related documents to our office in Tamil Nadu We issue Export Invoice to our Buyer at Japan. The materials not crossed the boundaries of India. Please advice whether we required to Pay IGST on Import?. Also advice how show the above two transactions in GSTR-1 and GSTR-3B returns.
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High sea export sales gst treatment
Replies (4)
Procurement of goods outside India and ship to the customer outside India does not attract GST. Refer Syntheric Industries Advance Ruling on similar facts (2018-VIL-02-AAR).
The details of outward supplies (supply to japan) can be disclosed in Table 3(c) / 3(e) of Form GSTR-3B, Table 8 of GSTR-1.
The details of inward supplies (procurement from Italy) can be disclosed in Table 5 of GSTR-3B.
To support Mam's proper explanation attached herewith AAR judgement
No Gst attracts in this case
As there is no column define in GST return for such sales, .. so can be shown under exempted sale
In GSTr 1 : under table 8
In Gstr 3B : under table 3.1 , Row C
As there is no column define in GST return for such sales, .. so can be shown under exempted sale
In GSTr 1 : under table 8
In Gstr 3B : under table 3.1 , Row C
Thank you very much for your valued reply...
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