Export Invoices treatment in gst

This query is : Resolved

Sanchit (Querist)
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08 October 2019 Dear Team,
We are a ecommerce orperator, we are selling products in various countries via amazon.com and direct shipment and we does not have shipping bills, in some invoices we have casted gst too, my query is how to cast export bills in GST return(1 & 3B)
In our case, Export cases are of 3 types:
1) Amazon.com(with and without gst bills in which no LUT no. has been catered and without shipping bills)
2) Direct Shipment(with gst and without shipping bills)
3) Direct Shipment(without gst and without shipping bills and some of them without LUT No.)
please make me clear on these above queries asap.

CA Dhruva Kalamanji

CA Dhruva Kalamanji (Expert)
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08 October 2019 Hi Sanchit all exports are zero rated supply. In GSTR 3B there will not be any confusion i guess. taxable amount and tax amount needs to be declared. for those where you have charged gst to that extent show in tax coloumn. other billings only taxable value you have to declare. in gstr 1 under table 6 you have to show the exports. however shipping bill details mandatory. i guess in direct ship courier details will have such details. amazon anyways provides shipping details. to be precise still more info required for more clarification you can contact me at sthayin@gmail

Sanchit

Sanchit (Querist)
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09 October 2019 and how to claim refund of such igst paid, bcz we do not possess any shipping bill, as well as in case of direct shipment we have bills of dhl but it does not include shipping bill no., pls clarify

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CA Dhruva Kalamanji

CA Dhruva Kalamanji (Expert)
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09 October 2019 refund is seperate issue, first of all make sure you have lut. further for claiming export refund you can make application rfd 01 application and meet the officer and explain the situation. provide all the documents. in many cases under personal hearing they will accept refund claim without shiping bill details

Sanchit

Sanchit (Querist)
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09 October 2019 thanks for explaining, but one query is still pending, in case of direct shipment we have no shipping bill as we have catered this in sample sale in which no need of shipping bill as told by dhl.

CA Dhruva Kalamanji

CA Dhruva Kalamanji (Expert)
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09 October 2019 to file the GSTR 1 shipping details required, however under table 6 portal dose not stop you from filing the details without shipping details in my experience so even without shipping bill you can go ahead and file in GSTR 1 details.

Only in case of refund these issue will arise. from your side make sure you have taken LUT for your GST number. rest only in personal hearing you have to explain the practical difficulties to the officer. in my experience in refund cases officer will accept our claim if we give a satisfying reply with respect to practical difficulties.

You can write to me at drukal.123@gmail or 8197126276 to understand your case with much details like you can share with me invoices that you have raised so that a precise clarification i will be able to light upon if possible from my side.

Thank you