Gstr1 returns filing-exports advance received

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Anonymous (Querist)
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11 February 2019 For an advance amount received for exports for which invoice is not raised. In GSTR1 filing in which table the exports advance amount to be mentioned.
Please clarify

Asiya Begum

Asiya Begum (Expert)
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11 February 2019 If the advance amount received is for the export of goods, then it need not be disclosed anywhere. However, if the same is for services, then it should be disclosed in table 11A as the invoicing as yet to be done.

Anonymous

Anonymous (Querist)
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11 February 2019 Thank you for the response. In table 11A, we have option for place of supply within India, whereas the advance amt received is for services provided outside India. pl clarify as to in which table the advance amount details to be mentioned in GSTR1 Form

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Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
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27 July 2024 When dealing with advances received for exports of goods or services, especially where an invoice has not yet been raised, the treatment in GSTR-1 can be a bit specific. Here’s a detailed guide on how to handle advances for exports in GSTR-1:

### **Filing Advances Received for Exports in GSTR-1**

#### **1. Advance Received for Exports of Goods or Services**

**Advance received for exports** must be reported correctly in GSTR-1 to ensure proper GST compliance. The treatment depends on whether you are exporting goods or services.

#### **2. Reporting in GSTR-1**

##### **For Goods:**

- **Table 11A (Exports of Goods or Services)**:
- **Section to Use**: If you have received an advance for the export of goods and an invoice has not been issued yet, you should report this advance in **Table 11A** under the **"Exports"** section.
- **Details Required**:
- **Place of Supply**: Mention the place of supply as "Outside India" (since it is an export).
- **Taxable Value**: Enter the advance amount received.
- **IGST**: Mention the IGST as applicable on the export advance.

##### **For Services:**

- **Table 11A (Exports of Goods or Services)**:
- **Section to Use**: For advance received for the export of services, the amount should be reported under **"Export of Services"** in **Table 11A**.
- **Details Required**:
- **Place of Supply**: Here, you should mention the place of supply as "Outside India".
- **Taxable Value**: Enter the advance amount received.
- **IGST**: Include the IGST applicable on the export advance.

#### **3. Other Considerations**

- **Adjustment of Advance**:
- When you eventually raise the invoice for the export, ensure that the advance is adjusted against the invoice. The invoice should be reported in GSTR-1 for the period when the invoice is issued, and the advance received should be accounted for accordingly.

- **Adjustment in GSTR-1**:
- If you have received advances and issued the invoice in the same period, ensure the advance and the invoice are correctly matched.

- **Reporting Place of Supply**:
- Even if the advance is received, the place of supply should be correctly reported as "Outside India" to reflect the export nature of the transaction.

### **Summary**

- **Table 11A**: Use this table to report advances received for exports, both for goods and services.
- **Goods**: Report under "Exports".
- **Services**: Report under "Export of Services".
- **Place of Supply**: Mention as "Outside India".
- **IGST**: Include the IGST applicable on the advance.

### **Steps to Follow in GSTR-1**

1. **Log in to the GST Portal**.
2. **Navigate to GSTR-1** and select the period for filing.
3. **Go to Table 11A** and enter the details of the advance received.
4. **Ensure Accuracy**: Double-check that the place of supply and taxable value are correctly entered.
5. **Submit the Return**: After entering all necessary details, review and submit your GSTR-1.

If you encounter any issues or require further assistance, it is advisable to consult a GST professional or reach out to the GST helpdesk for specific guidance based on your situation.