Treatment of Export services in GST

Sir there are two ways for exporting. One is by filing a Letter of Undertaking (LUT) in the common portal. Then you can show it as Zero rated and export without payment of tax. you can show in Table 6 A of GSTR 1 (Zero rated supplies) the details of invoice, bill of shipment etc. In case you are paying tax on export, you have to collect IGST and again show in table 6 of GSTR 1. In GSTR 3B you have to show it in Table 3.1 (b) Outward taxable supply (zero-rated).