Find
Exports and supplies to SEZ are zero-rated and appear in Table 5 if made under LUT without tax, or in Table 4 if made with IGST paid. They must match GSTR-1 and shipping bill or invoice data.
GST
Exporter's GSTR-9 reporting of zero-rated sales
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Provisions
Rule 80, CGST Rules 2017; Sec 16, IGST Act 2017
Analysis
An exporter of services with Rs 3 crore of LUT exports reports them in Table 5 as zero-rated without payment of tax. If some exports were on IGST payment, those go in Table 4 with the tax. Refunds received during the year do not reduce turnover in GSTR-9. Make sure the LUT was in place for the year, since exports without LUT and without IGST create a demand risk.
Close
- Split exports into with-IGST and under-LUT
- Match each with GSTR-1 export tables and shipping bills or FIRCs
- Fill Tables 4 and 5 accordingly
- Keep the LUT acknowledgement for the year in the annual file
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