Answer

1. F

   Facts

   Exports without payment of tax go in GSTR-1 Table 6A as WOPAY (without payment of tax). In GSTR-3B, they go in Table 3.1(b) as zero-rated supplies with nil tax.

2. P

   Provisions and law

   • Sec 37, CGST Act 2017Outward supplies furnished in GSTR-1
   • Sec 39, CGST Act 2017Return in GSTR-3B
3. A

   Analysis

   Choose export type WOPAY in Table 6A and give the invoice, port code and shipping bill (for goods). Services exports need no shipping bill. Correct reporting is the base for refund under Rule 89 because figures are pulled from returns.

4. C

   Conclusion

   1. 1Add each export invoice in GSTR-1 Table 6A as WOPAY.
   2. 2For goods, add port code and shipping bill number and date.
   3. 3Report the total in GSTR-3B Table 3.1(b) with zero tax.
   4. 4Reconcile with your export register.

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