Table 6A of form GSTR 1 is made available on GST Portal. This will enable exporters to get IGST refund on goods exported by online. Table 6A of Form GSTR 1 took a spinoff as a new functionality as the due date to file Form GSTR 2 and Form GSTR 3 from July 2017- March 2018, is yet to be notified and Form GSTR 3B doesn’t capture the Invoice level data. Thus taxpayers after filing GSTR 3B can file their export data from the month of August 2017 onwards in Table 6A, irrespective of the filing status of GSTR 1, 2 & 3 for the corresponding months.
- Upon filing Table 6A of Form GSTR 1 for Refund of IGST, the details will be matched with the shipping bill filed with the customs department and the corresponding figures mentioned in GSTR 3B summary return.
- Any Amendments w.r.t export details filed in a particular month can be made in the subsequent month through Amendments table 9 of GSTR 1
- Table 6A data will be auto-populated in GSTR 1 and can be filed before Submit/File of corresponding GSTR 1
- Table 6A doesn’t include Supplies made to SEZ and SEZ developers
- No Nil returns are required to be filed
- Table 6A can’t be filed for July but only from August. Suppose you want to file for December, you have to file Table 6A for August, September, October, and November.
- The return will be submitted only on filing the GSTR1E return with digital signature.
Steps to file Table 6A of Form GSTR 1
1. Login to the GST Portal www.gst.gov.in with valid credentials.
2. Under Dashboard > Returns > Select Financial Year 2017-18 and Month as August
3. Click on Prepare Online under Table 6A of Form GSTR 1
4. Click on Add Details
5. Enter Invoice wise details of Date, Port code, Shipping Bill No/ Bill of Export No, GST payment status, Invoice & Taxable value etc.
6. Click on File Return and Submit the GSTR 1E return with digital signature.