Question 60:

At the filling of GST R -3B, please clarify me that the merchant export 0.1 % amount will show in which respective head i.e; in 3.1 (a) or in 3.1 (b).

Answer 

The Supply made to merchant exporter will be treated as Export in the hand of Merchant exporter. Because the merchant exporter will execute LUT. So far the supplier making supply to merchant exporter is B to B supply at concessional rate of tax.

Thus, It will be shown in head 3.1(a) in GSTR-3B. (reply dt. 05/07/2018)