1. What is Table 6A of FORM GSTR-1?

Table 6A of FORM GSTR1 is a table of GSTR-1 – Outward Supplies Statement of the Supplier, which an exporter desiring refund of taxes paid on exports or ITC related to exports is required to furnish on the GST portal. He has to declare the details of export invoices in this table.

2. Who needs to file Table 6A of FORM GSTR-1?

Every registered taxable person, other than an input service distributor/compounding taxpayer/TDS Deductor/TCS Collector, who wants to claim refund on taxes paid on exports can file Table 6A of FORM GSTR1 electronically on the GST Portal.

3. Where can I file Table 6A of FORM GSTR-1?

Table 6A of FORM GSTR1 can be filed from the returns section of the GST Portal. In the post login mode, you can access it by going to Services > Returns > Returns Dashboard. After selecting the financial year and tax period, Table 6A of FORM GSTR1 in the given period will be displayed. Please click prepare online button to fill in the details.

4. By when can I file Table 6A of FORM GSTR-1?

You file Table 6A of FORM GSTR1 before GSTR1 is Submitted/ Filed for current return period.

5. If a person has furnished data in Table 6A, separately, is he required to again furnish this data while filing GSTR 1 of the tax period 5. If a person has furnished data in Table 6A, separately, is he required to again furnish this data while filing GSTR 1 of the tax period?

No, the data furnished in table 6A will be auto-populated in the table 6A of GSTR 1 and will be visible to him in non-edit mode when he files his GSTR 1 for the tax period.

6. Is this table required to be filed for supplies to SEZ also?

No, details of supplies made to SEZ and SEZ developers will be furnished in Table 6B of Form GSTR 1.

7. Can this form be revised after filing?

No, you cannot revise it in the same tax period post filing. However, you may make amendments using Table 9 of Form GSTR 1 of subsequent tax periods in case you want to make changes.

8. Can I file this form for September 2017 if it is not filed for August 2017?

No, you cannot file Table 6A of Form GSTR 1 for September 2017 if the same is not filed for August 2017, and so on.

9. How can I get my IGST refund where my commercial invoices data of Shipping Bills are not matched with GST invoice data of GSTR1/Table 6A of GSTR-1?

You have to modify your invoice declared under Table 6A of GSTR 1 in Table 9A of GSTR-1 of the subsequent tax period. GST System will re validate and sent it to Customs for further processing.

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26 Comments

    1. CA Sudhir Surana says:

      In Table -6 For Exports
      In Total Value Column Put the Total Value including Duties as appearing in S/Bill
      and in taxable Value column put the Taxable Value as appearing in S/Bill
      The Invoice No., Date of Export, S/Bill No. & Date and Port Code should match with the Shipping Bill to ensure the seamless transmission of data for IGST Refunds through ICEGATE

  1. niranjan says:

    I HAVE FILED MY GSTR RETURN FOR IGST REFUND EXPORT FOR THE MONTH OF JANUARY 2019,THERE WAS NO ANY DIFFERENCES INTO GSTR1 AND GSTR3B,WHEN I SUBMITTED THE RETURN THE DETAILS WAS NOT TRANSMITTED TO ICEGATE DUE TO SYSTEM ENCOURED ERRORS,NOW WHAT STEP SHOULD TAKEN FOR THIS…..CAN I REVISE MY RETURN IN SUBSQUENT MONTH….PLZ HELP IF ANYBODY HAVE ANSWER

  2. sachin says:

    I am exporting goods without payment of IGST which are purchased by me with rate 12%, so while filling table 6 A, am I supposed to write the amount of Taxable value of such exports in 0% or in 12% ?

  3. Sharad Bhosale says:

    In GSTR 1 While entering Credit Note details (for May 2018) of Original Invoice & Date, system allow only invoices of current financial year (fy 2018-19).

    My Credit note original invoices of previous FY i.e. FY 2017-18.
    What can I do?

  4. Grace says:

    I am exporting goods without payment of IGST which are purchased by me with rate 12%, so while filling table 6 A, am I supposed to write the amount of Taxable value of such exports in 0% or in 12% ?

    Awaiting your reply.

  5. seema says:

    Regards, gstr 3b & gstr1 has been filed from July 2017 to feb 2018. And shipping bills with details as had been received at that time was also entered in the table. Now the problem is where should I enter the shipping bills which at the time of filling was not received of different months but now the same has been received. Can I in march gstr1 return in table 9 or 9a or .. enter old shipping details ? if not than where pending shipping bills details of july to Jan can be entered.?

  6. SATHIS KUMAR says:

    1.which amount mentioned as export sales while updating gst 6a, either invoice value (taxable value+gst)or taxable value which is in shipping bill.
    2.which amount mentioned as Taxable value while update table 6A,either IGST Tax value or FOB value which is in shipping bill.

  7. HEMA says:

    which amount mentioned as export sales while updating gst 6a, either invoice value (taxable value+gst)or taxable value which is in shipping bill

  8. HEMA says:

    which amount of shipping bill to be mentioned as export sales while updating gst 6a, either invoice value or f.o.b.value of shipping bill.if we put f.o.b.value whether it will lead to mismatch of shipping bill

  9. Tom Joseph. says:

    1. Whether Form 6A of GSTR 1 can be used for claiming refund on Export of Services? or is there any other procedure laid out?

    2. Exporter of Service who has paid full GST on Export of Services can claim refund through Form 6A of GSTR 1

  10. raghuveer says:

    which amount of shipping bill to be mentioned as export sales while updating gst 6a, either invoice value or f.o.b.value of shipping bill.if we put f.o.b.value whether it will lead to mismatch of shipping bill

  11. RAJESH KUMAR AGARWAL says:

    I am trying to file Table 6A of GSTR1 since last 15 days, but everytime message ” System failure”‘ is coming. Can you please provide the remedy.

  12. Sri says:

    Hello Sir
    I am an exporter, started exporting from october, when i am trying to file table 6A of form gstr 1for the month of October i am getting error message that previous month returns are not filed.
    So i tried filing nil returns for the month of aug and sept but still it is showing error.
    Just help how can i file table 6A of gstr 1 for the month of october when there are no transactions in earlier months.
    Thanks in advance hoping reply at the earliest.

  13. STALIN M says:

    sir
    should i use table 6A if i exports goods/supplies to SEZ under Bond/LUT without payment of IGST and we are having domestic business also.
    Stalin.

  14. pankaj bansal says:

    We have already filed GSTR -1 for July ,
    now when we tried to file table 6A of GSTR-1 on 3rd Nov.17for the period of August then a error message was appeared on portal “GSTR1EX IS NOT FILED FOR PREVIOUS PERIOD”.
    Can you guide us to overcome said error

    1. Abbas says:

      Yes, it will show the error.
      you cannot file for July . But you can File for August.
      so if you want to file table 6A for November, kindly file August, Sept and Oct to file the same.

  15. priyal says:

    can this form be filed for refund of taxes paid on Purchases used for direct export where export is made under LUT/BOND and not by paying IGST ?

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