Refund on Account of Export of Goods (with payment of Tax)
Manual – Table 6A of FORM GSTR-1
Login and Navigate to Table 6A of FORM GSTR-1 PAGE
- Access thewww.gst.gov.in URL. The GST Home page is displayed.
- Login to the GST Portal with valid credentials.
- Click theServices > Returns > Returns Dashboardcommand.
Alternatively, you can also click the Returns Dashboard link on the Dashboard.
- TheFile Returnspage is displayed. Select the Financial Year & Return Filing Period (Month) for which you want to file the return from the drop-down list.
- Click theSEARCHbutton.
6. The File Returns page is displayed. This page displays the due date of filing the returns, which the taxpayer is required to file using separate tiles.
In the Table 6A of FORM GSTR1 tile, click the PREPARE ONLINE button if you want to prepare the return by making entries on the GST Portal.
- You cannot file Table 6A of FORM GSTR1 if GSTR1 is Submitted/ Filed for current return period.
2. Enter details in Export Invoices Summary page
- Click theADD DETAILSbutton to add a new invoice.
The Exports- Add Details page is displayed.
4. In the Invoice No. field, enter the invoice number.
5. In the Invoice Date field, select the date on which the invoice was generated using the calendar.
6. In the Port Code field, enter the port code.
7. In the Shipping Bill No./Bill of Export No. field, enter the shipping bill number or bill of export number.
Once you enter the shipping bill number or bill of export number, Shipping Bill Date/Bill of Export Date field is enabled.
8. In the Shipping Bill Date/Bill of Export Date field, select the date on shipping bill or bill of export was generated using the calendar.
9. In the Total Invoice Value field, enter the total invoice value.
10. Select whether GST payment is with payment of tax or without payment of tax from the GST Payment drop-down list.
11. In the Taxable Value field against the rates, enter the taxable value of the goods or services.
Note: The Amount of Tax fields are auto-populated based on the values entered in Taxable Value fields respectively. However, the taxpayer can edit the tax amount.
12. Click the SAVE button to save the invoice details.
You will be directed to the previous page and a message is displayed that Request accepted successfully.
3. Preview Table 6A of FORM GSTR-1
Once you have added invoices, click the PREVIEW button.
This button will download the draft Summary page of Table 6A of FORM GSTR1 for your review. It is recommended that you download this Summary page and review the summary of entries made in Export Invoices section with patience before submitting the Table 6A of FORM GSTR1.
The PDF file generated would bear watermark of draft as the details are yet to be filed.
4. File Table 6A of FORM GSTR-1 with DSC/ EVC
- Click theFILE RETURNbutton.
2. The Returns Filing for GSTR1E page is displayed. Select the Declaration checkbox.
3. In the Authorised Signatory drop-down list, select the authorized signatory. This will enable the two buttons – FILE WITH DSC or FILE WITH EVC.
4. Click the FILE WITH DSC or FILE WITH EVC button to file Table 6A of FORM GSTR1.
Note: On filing of the Table 6A of FORM GSTR1, notification through e-mail and SMS is sent to the Authorized Signatory.
FILE WITH DSC:
- Click thePROCEEDbutton.
b. Select the certificate and click the SIGN button.
FILE WITH EVC:
a. Enter the OTP sent on email and mobile number of the Authorized Signatory registered at the GST Portal and click the VERIFY button.
- The success message is displayed.Status of the Table 6A of FORM GSTR-1 return changes to “Filed”.
5. View Table 6A of FORM GSTR-1 Status
- TheFile Returnspage is displayed. Select the Financial Year & Return Filing Period (Month) for which you want to view the return from the drop-down list.
- Click theSEARCHbutton.
Status of the Table 6A of FORM GSTR-1 return changes to “Filed”.
FAQs – Table 6A of FORM GSTR-1
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?
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 revalidate and sent it to Customs for further processing.