Table 6A of FORM GSTR-1: Export Reporting Simplified

Under the GST law, exporters are required to report export invoices correctly for easy compliance and the timely processing of GST refund claims. To facilitate this process and simplify the matching of export data against Customs, the GST system introduced Table 6A of FORM GSTR-1 to capture export invoice details, which can help prevent exporters from experiencing mismatches, delays, and/or rejections of their refund claims.

This article explains Table 6A, its purpose and applicability, the process for filing Table 6A, and the main points of compliance for exporting companies.

Overview of Table 6A in GSTR-1

Table 6A of Form GSTR-1 is a special reporting section added to help exporters. It is part of the Outward Supplies Statement and is aimed at capturing the export invoices that may be eligible for GST refund or submitted for the claim of input tax credit (ITC).

When an exporter submits this table, the GST portal compares the given data with the records of shipping bills submitted to the Customs system (ICEGATE) and the values of exports reported in GSTR-3B. There is no longer a necessity to merge the export invoices in the general B2B tables in the finance teams, but to directly report them in Table 6A, where they can be easily identified.

Table 6A is an integral part of Form GSTR-1. Once export invoice details are saved and GSTR-1 is filed, the data becomes locked and is used by the GST system for ICEGATE matching and refund processing, thereby preventing duplication or post-filing edits. This prevents duplication of entries, and the filing of a return becomes easier.

Legal Background and GST Council’s Rationale

Table 6A of Form GSTR-1 was added by the GST Council to cover a practical issue that exporters used to experience, which is the discrepancy between the GST filing and export refunds. Previously, without a designated section for export reporting in the GSTR-1 form, the GST system could not properly check the export invoice information against the Shipping Bill data submitted to Customs.

By capturing the details of export invoices, including shipping bill number, port code, and invoice values, the GST portal can now:

• Compare the match export data with Customs (ICEGATE) data for refund claims.
• Match external values in GSTR-1 and values reported in GSTR-3B and shipping documentation.
• Minimize the time taken in processing GST refunds for exporters.

This will go a long way in improving transparency and minimizing conflicts that are caused by data differences.

Applicability of Table 6A

Table 6A does not need to be of concern to all GST taxpayers. The persons who are required to file this section are:

Applicable To:

• Goods exporters (physical goods outside the territory of India).
• Those exporters who have paid IGST on their exports and would like to receive a refund.
• Any taxable individual who is requesting an export refund or making a claim of export-related ITC.

Not Applicable To:

• Table 6A applies only to the export of goods. Export of services is reported separately in the relevant B2B/B2C tables of GSTR-1 and is not covered under Table 6A.
• This avoids confusion for service exporters claiming LUT refunds.

Key Data Requirements for Table 6A

To successfully report export invoices in Table 6A, detailed and accurate information is to be captured, including:

• GSTIN of the supplier
• Invoice number and date of invoice.
• Shipping bill number and date (or Bill of Export Number)
• Port code of export
• Total invoice value
• Taxable value of goods exported
• IGST paid (if applicable)
• Export type (payment of tax or no tax payment under LUT/Bond)

The exportation data that will be entered in this should be an exact match with the parameters that will be entered in the Customs export documentation of the same invoices. Delays during refunding or rejection of IGST claims can be caused by any inconsistencies in the invoice number, shipping bill number, shipping bill date, or port code.

Filing Timeline and Relevant Due Dates

Table 6A, like other parts of Form GSTR-1, is required to be submitted before filing GSTR-1. This table can only be filled in the GST portal when the period is open to prepare a return. After GSTR-1 for the period is duly filed, it is not possible to edit Table 6A, because the portal locks the data back.

This implies that you have to put in Table 6A information prior to filing GSTR-1 - preferably when preparing export invoices on a monthly or a quarterly basis, based on the frequency of filing. It is worth noting that only a subsequent period can be used to make amendments after filing by using Table 9 (Amendment Section).

Step-by-Step Filing Flow on the GST Portal

Table 6A is an easy form to file when using the GSTN workflow:

1.Log in to the GST Portal: Log in and select Services > Returns > Returns Dashboard.

2. Choose Financial Year and Tax Period: Select the period on which you wish to file Table 6A.

3. Locate Table 6A: Table 6A -Export Invoices can be seen in the return preparation screen.

4 . Click Prepare Online: To enter and fill in the information, click Prepare Online to open the data entry screen.

5 . Add Export Invoice Information: Enter the values such as invoice number, shipping bill number, invoice value, the amount paid as IGST, port code, and tax information.

6. Shipping Bill Verification: Make sure that the values are similar to those in the Shipping Bill/ICEGATE records to prevent delays in refunds.

7. Save and File: Save the export invoice details. Once GSTR-1 is filed, Table 6A data is locked and transmitted for ICEGATE matching and refund processing.

Notable Note: Proper shipping bill and port code details should be used to make the GST refund process automated and easy. Any mistake may have to be corrected later.

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Conclusion

Table 6A of FORM GSTR-1 is essential to exporters for GST compliance. It makes sure that your export invoices are well-reported to the GST authorities in a separate format that aligns with export refund operations and customs data. Proper and on-time filing helps to avoid any mismatches, improves the processing of refunds, and helps to maintain the GST profile on track.

Businesses can easily build a smooth flow in terms of export invoice reporting and prevent delays in the refund by following the steps mentioned above and paying attention to critical data elements. Before submitting your export invoice, always ensure that you match your shipping records with the details of the invoice.

Frequently asked questions

1. What is the purpose of Table 6A in GSTR-1?
Table 6A of Form GSTR-1 is a section that presents information regarding exports of goods (and their corresponding invoices) from India, and it is primarily intended to be used for claiming GST refunds or export ITC.

2. Does the GST Act have a Section labelled "6A"?
No. There is no specific Section labelled "6A" in the GST Act, because Table 6A is simply one of the tables on Form GSTR-1 used to record the details of transactions regarding the export of goods that are used to process refunds on GST paid when goods were exported from India.

3. Who should file a GSTR-1 return with the information included in Table 6A?
Table 6A must be used by all exporters who wish to obtain refunds on any IGST paid on exported goods or to use ITC claimed on exported goods. This does not apply to compounding taxpayers, Input Service Distributors, or taxpayers under the Tax Collected at Source or Tax Deducted at Source schemes.

4. Is there any requirement to file Table 6A for supplies to SEZs?
No. Supplies to SEZs must be reported in Table 6B of Form GSTR-1, rather than Table 6A.

5. Can I submit Table 6A after I have already submitted my GSTR-1?
No. You must submit Table 6A before filing your GSTR-1. Corrections or modifications to Table 6A can be made in Table 9 of subsequent filings.