Clear the Doubt

subhagan sreerangam (7046 Points)

04 January 2021  
Taxpayers A & B have GST Numbers.Taxpayer B is an Exporter,but Taxpayer A is not an Exporter.Taxpayer B brought goods worth ₹ 500000 for Export from Taxpayer A.Fir goods with GST Tax Rate of 5%.Taxpayer A collects 1% tax (CGST 0.5% + SGST 0.5%) from Taxpayer B.
In which tables should be the Taxpayer A recorded the information in GSTR3B & GSTR1.