GST Portal provides option for showing Export invoices for those opting QRMP

GST Portal provides option for showing Export invoices for those opting QRMP

GST Portal provides option for showing Export invoices for those opting QRMP Below is the Video Discussing the same: https://www.youtube.com/watch?v=…

authorCA Pratibha GoyaldateFeb 10, 2021
Last update on Feb 10, 2021
GST Portal provides option for showing Export invoices for those opting QRMP Below is the Video Discussing the same: https://www.youtube.com/watch?v=sfAJVtodtds&t=12s A large Number of Taxpayers opting for QRMP had this query if  Export invoices can be shown in Invoice Furnishing Facility for those opting QRMP. However, as per Rule 59 of CGST Rules, IFF Facility was available only in case of:
  • invoice wise details of inter-State and intra-State supplies made to the registered persons; (B2B Supply)
  • debit and credit notes, if any, issued during the month for such invoices issued previously. (Debit & Credit Notes of B2B Supply)
The IFF Facility was not available for Export invoices. Now GST Portal has provided an option for showing Export invoices (Table 6A) for those opting for QRMP. (GSTR-1E) However, a Refund related to Export can be filed only if once GSTR-3B has been filed.

About Author

CA Pratibha Goyal

Co Founder

CA Pratibha Goyal is Chartered Accountant qualified in 2016, is a Member of The Institute of Chartered Accountants of India having wide experience in the field of Auditing, Taxation, ROC, GST and Secretarial matters etc. She has written over a thousand articles & has made several videos on topics related to Auditing & Taxation. As a Speaker she has delivered various sessions on various branches of NIRC of ICAI.
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