How to show supply to sez with payment of gst in gstr-1

Sachin Gupta (2 Points)

25 July 2018  

Eg: If invoice is raised as:

Value of services    : 30640/-

Add: IGST @ 18% : 5515.20/-

Total                       : 36155/-

I will make following journal entry in books of accounts:

Debtor                      Dr.   30640   

Refund Receivable   Dr.     5515.20

      To Services                                  30640

      To Output IGST                               5515.2

Now, the question is while filing GSTR-1, what amount will be shown in Total Invoice Value Column ? Whether it will be 36155/- (as per invoice) or 30640/- (as per Journal entry)