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Report in GSTR 1- Export invoice

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An Assessee who export goods not directly from india, in place of this, give purchase order to china with the terms and conditions of directly ship to kuwait, for which consideration received from kuwait towards sales or export by raising an export invoice and payment made to china towards purchase or import, in that situation, how to report in GSTR-1 about that invoice value whether under serial no 6A or 8, which is better and proper? please guide.
Replies (1)

The transaction does not involve the physical movement of goods out of India, and therefore, it may not qualify as an "export" under the GST Act. It is advisable to consult a tax professional, as such cases may also be subject to FEMA provisions and customs regulations.
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