Ques: My client is a merchant exporter, and he has to supply free of cost samples to its foreign customers. How to show the same in GSTR 1?

If it is shown at nominal value then debtors will be inflated, in that case how can we adjust the said amount in debtors, as the payment will not be received against the sample?

Ans: So sending free sample do not require value to reflected. Need to mention free sample. Also one need to reverse itc for the value of free sample