Vijay Bansal (Deputy Manager Commercial) (57 Points)
19 February 2018I AM A MANUFACTUER AND SOLD TO GOODS TO MERCHANT EXPORTER @ 0.1%.
PLEASE HELP ME WHERE TO SHOW THIS SALE IN GSTR-1.
THANKS IN ADVANCE.
VIJAY BANSAL
Hardik Patel
(Article Assistant)
(47 Points)
Replied 02 June 2018
IN B2B SHEET AS DEEMED EXPORT IN INVOICE TYPE.
Santosh Engineering Works
(2 Points)
Replied 19 August 2018
Hardik Patel
(Article Assistant)
(47 Points)
Replied 19 August 2018
Virendra Chauhan
(Manager Accounts)
(121 Points)
Replied 31 August 2018
Can you plz suggest me how could be this possible, if in GSTR-1 you are saying to declare Merchant export in Domestic Supply and in GSTR-3B in export supply that is 3.1(b), Clear this point again...According to me in GSTR-3B we need to declare in 3.1(a).
Harihar Mandal
(CA)
(504 Points)
Replied 31 August 2018
export to be shown in GSTR-1 in "exp" sheet of GSTR-1 Template
Virendra Chauhan
(Manager Accounts)
(121 Points)
Replied 01 September 2018
As you written in above query that Merchant export to be shown "IN B2B SHEET AS DEEMED EXPORT IN INVOICE TYPE", and here you are saying for showing in GSTR-1 in "exp"., Actually what would you like to say. Again Here I am taking about that where to Show Merchant export in GSTR-1 & GSTR-3B.
Harihar Mandal
(CA)
(504 Points)
Replied 03 September 2018
Dear Virendra Ji,
It is to state that exports to be shown in table 6A of GSTR-1 and table 3.1(b) of GSTR-3B. In table 3.1(a) of GSTR-3B can not be shown (as per your view that it can be shown in 3.1(a)), it is clearly mentioned in 3.1(a) that Outward Supplies other than Zero rated supply (export) hence it is to be shown in 3.1(b) of GSTR-3B.
Virendra Chauhan
(Manager Accounts)
(121 Points)
Replied 06 September 2018
Dear Harihar Ji,
We are not going to make direct export, We are just making Merchant export to registered person with in India and When you are making sales to registered person than you have to declare it in GSTR-1 in B2B not in Export 6A. also the merchant export have 0.1% tax so this can not be Zero rate supply.
Also if as per your comment, We declare it in GSTR-1 6A, Than how will you identify that you are making Merchant export to registered person with in India.
Also while you are going to declare in GSTR-1 6A than what about other details like shipping bill detail, Port detail and etc.
Plz dont say shipping bill is not mandatory.
Mayur Gondaliya
(Advocate & Tax Consultant)
(427 Points)
Replied 12 September 2018
MERCHANT EXPORT IN 3B TO BE SHOWN IN 3.1(a) - EG PERSON IN GUJARAT SOLD GOODS TO OTHER PERSON IN GUJARAT (MERCHANT EXPOERT SALES) THAN TAX TO BE CHARGED SGST 0.05% & CGST 0.05% (AS BOTH PARTY IN GUJARAT) (UNDER LUT) NOW LOOK AT FORM 3B THOSE WHO ARE SAYING IT IS TO BE SHOWN IN 3.1(b) THERE WE CAN ONLY FILL IGST TAX ONLY AND NOT CGST & SGST AND AS WE ALL KNOW MERCHANT EXPORT TAX RATE IS SGST 0.05% & CGST 0.05% FOR INTRA STATE MERCHANT EXPORT AND IGST 0.10% FOR INTER STATE MERCHANT EXPORT
Bharat
(CA FINAL STUDENT)
(80 Points)
Replied 08 January 2019
Dear sir,
I am manufacturer and goods sold to merchant exporter @ 0.1% gst rate then please explain clearly me where to show this sales in GSTR 1 ?
mukund jha
(2 Points)
Replied 23 December 2019
Dear Sir,
If i buy material from chaina and directly sale it to Libya(without takes it in Indian territories) then where to show it In GSTR1
Rajesh Tarpara
(Company Secretary in Practice)
(113 Points)
Replied 01 October 2022
Q. Dear Sir, If i buy material from chaina and directly sale it to Libya(without takes it in Indian territories) then where to show it In GSTR1
ans: Report as exempted sales or non gst sales in 3B and GSTR-1
CAclubindia
