what is the difference between supply to other territory and export? if there is an export in a particular month, can it be shown as other territory in B2CS of GSTR 1?
As per section 2(81) and 2(114) of the CGST act "Other territory is part of Union territory , other than state but supply with in India , however in case of export supply of goods or services is out side India which is not part of India .
CAclubindia
