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?
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Quick Summary
�Other territory� under GST refers to supplies within Union Territories of India (within taxable territory). Export means supply of goods/services outside India. Exports cannot be shown as B2CS in GSTR-1 as they are zero-rated supplies and must be reported separately under export tables.
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 .
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