Monthly Filing Cheat Sheet (GSTR-1 & 3B)
Correct filing ensures your "Zero Rated" status is maintained.
Why this matters
One wrong entry can lead to a demand notice for 18% tax.
Step A: File GSTR-1 (Sales)
- Login to GST Portal > Return Dashboard > Select Month > GSTR-1.
- Go to Table 6A - Exports Invoices.
- Click "Add Record" and enter details from the "Print Export" tab in this app.
- Crucial: Select Payment Type as "Without Payment of Tax" (since you have an LUT).
- Enter the Total Export Turnover value shown on your Dashboard.
Step B: File GSTR-3B (Payments)
- Go to Table 3.1(b) - Zero Rated Supplies.
- Enter your Total Export Income. (IGST is 0).
- Go to Table 3.1(d) - Inward Supplies (Reverse Charge).
- Enter the RCM Liability from Dashboard.
- The system will ask you to pay this amount via Challan (Cash).
- Go to Table 4(A)(2) - Import of Services.
- Enter the Same Amount again here to claim it back as credit.
Result: You pay cash to the government, but it immediately comes back to your "Electronic Credit Ledger".