Presentation of Merchant Trade Transactions (MTT) in GSTR 1 and treatment in accounts

I want to know how are Merchant Trade Transactions (MTT) shown in GSTR 1 and under what table it is to be shown. Also in accounts what is the treatment of Merchant Trade transactions

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Check the advance ruling : 

https://www.scvindia.com/Developer/Tax/SCV-Tax-Alert-4-18.pdf

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