It has been A year of GST and we are still figuring out exact treatment of different business transactions like Export, SEZ, Merchant Export, Import, Deemed Export etc In GST returns. These all items need to be specifically shown in GSTR 3B & GSTR 1 at respective rows. I have prepared a complete Guide for this i.e. A GUIDE FOR TREATMENT OF DIFFERENT BUSINESS TRANSACTIONS IN GSTR 3B & GSTR 1.
