Which transaction we declare as export in gstr1
1)Material despatched from plant to port
or
2)Material shipped outside India after issue of shipping bill
Section 2 (5) defines of IGST Act, 2017 defines – “Export of Goods”, with its grammatical variations and cognate expressions, means taking out of India to a place outside India.
so, in your case 2nd one will be treated as Export.
Please let me know if you need any further assistance.
CAclubindia
