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All you need to know about Table-6A in GSTR-1

Since the due dates for filing for GSTR-01 for August, September and October’17, have not been announced, there is a new functionality – Table 6A, being added in the Form GSTR-1 to enable the tax payers to file GSTR-1 and claim their refunds with ease.

The article aims to apprise you about everything you should know about the Table 6A in GSTR-1.

The Table-6A looks like this:

table-6a-form

  • What is table-6A of GSTR-01?
  • Who should file Table-6A?
  • How can an exporter file a refund using Table-6A?

What is Table-6A of GSTR-01?

Table-6A is basically a facilitator and a mechanism to expedite the refunds for the exporters who missed out filing GSTR-01 for August, September and October in the absence of the due dates and so were deprived of claiming the refunds. An exporter is eligible to claim refunds only by filing the GSTR-01 with details of all exports for a month since GSTR-3B does not have invoice level data. Table 6A in GSTR-01 empowers the exporters to fill in all the details and head for a smooth and speedy returns.

Who should file Table-6A?

Table-6A basically applies to those exporters, who exported goods after the inception of GST from 1st of July’17 and missed on filing the GSTR-01 for August, September and October’17. Should an exporter has not carried out any export activity since then, he should not be bothered about this new inclusion. Also, there is no need to file a nil return.

How can an exporter file a refund using Table-6A?

The below process explains the filling of the Table-6A in GSTR-01 step by step:

 – Log in to the GST portal and go to the Returns tab

table-6a-form

– Select Add Details – Click on Add Details to start entering the details of the export invoices.

add details - table 6a

– Fill in the details of the export invoices:

The column will need you to fill information pertaining to the invoice number, invoice date, port code, shipping bill number / bill of export number, total invoice value, supply type, amount of GST payment.

add details - table 6a

– File GSTR-1E return:

Click on File Return when the details of all the invoices in a month are entered and uploaded. Do ensure to upload each invoice before clicking the File Return because there is no provision of editing, once uploaded.

file gstr-1

– Digitally sign it and submit:

The next page after clicking File Return will bring you to a drop down list where you have to select the authorized signatory and submit the return with a digital signature. GSTR-1E will not be submitted in the absence of a digital signature.

Should you still be confused about any intricacies involving Table-6A and want to consult an expert, the proficient team at Masters India, a GST Suvidha Provider is here to help. autoTax from Masters India, a GST Suvidha Provider is a fully automated GST software, which along with other numerous functionalities also ensures that you always stay on top of it and be in the good books of the government by maintaining a high GST compliance rating.

Click here for more articles on GST – deeply technical and news updates.

To explore, how can you put your taxation life cycle on an auto-pilot, please connect with Masters India at  info@mastersindia.co  | 18002126141.

Comments 25

PARTH SHAH

November 17, 2017

Hello,

We are providing web design Export service and file GSTR-3B after payment of GST @18%.

My query is that, how to take a refund of GST paid as in refund process they demand port number or shipping bill number, but we are providing online service then how it shipping bill number generate?

Also need to know that, is there any documents need to submit at custom department?

Kindly give your best opinion.
Parth Shah
9033646196

CA Ruchika Tulsyan

December 18, 2017

Read full article
https://www.mastersindia.co/gst/refund-process-for-exporters-under-gst/

vky

November 29, 2017

Shipping bill is not Compulsory in case of supply of Service

CA Ruchika Tulsyan

December 18, 2017

Practically there can’t be shipping bill number in case of export of service.

SUNIL

December 15, 2017

1)IN TABLE 6A WHICH INVOICE NUMBER SHOULD BE ENTER. OUR EXPORT INVOICE OR DOMESTIC INVOICE NUMBER
2) WE HAVE EXPORT THE GOODS WITHOUT PAYMENT OF GST AGAINST LUT .BUT TABLE 6A IS ASKING THE TAXABLE VALUE .WITHOUT FILLING OF THAT THE RETURN CAN NOT BE FILE.
KINDLY GUIDE

CA Ruchika Tulsyan

December 18, 2017

(1) please explain Export Invoice and Domestic Invoice in your business?
(2) Read article
https://www.mastersindia.co/gst/refund-process-for-exporters-under-gst/

vishwas

December 18, 2017

How to get IGST refund on export of services?

CA Ruchika Tulsyan

December 18, 2017

Read below article
https://www.mastersindia.co/gst/refund-process-for-exporters-under-gst/

Neha

December 22, 2017

I missed to enter a export sale invoice in gstr1 of July .
How can I rectify and add the invoice now??

rajasekar

January 3, 2018

We also missed to enter a export sale invoice in gstr1 of July .
How can I rectify and add the invoice now??

rajasekar

January 3, 2018

how to update export service invoice and credit note in GSTR1 ? help me?

CA Ruchika Tulsyan

January 4, 2018

In GSTR-1 Export service Invoice will be uploaded in Table 6A of GSTR-1.
&
Credit Note on Export of Service will be uploaded in Table 9B (CDNUR)

Jatin thacker

January 19, 2018

Hello,

We have done one export shipment in the month of dec
Invoice date was of dec but while filing shipping bill the invoice date mistakely feed of oct month. The EGM is also been filed now.
Pls let us know whether this can create and issue for the GST refund? If so pls advise can form 9 can be used for this ammendment and will it be considered for GST refund?

CA Ruchika Tulsyan

January 20, 2018

Yes this can be a reason in GST Refund please consult with your jurisdictional commissioner.

Reddy

February 9, 2018

By over site we had enter US$ amount of export invoice in gstr1 November .
How can I rectify the problem and how will i add the INR amount of export invoice in gstr1 November now?? Kindly suggest.

Note: We are making Export invoice in both US$ as well as INR. WE HAVE EXPORT THE GOODS WITHOUT PAYMENT OF GST AGAINST LUT.

Reddy

February 15, 2018

By oversite, we had entered US $ amount instead of INR value of export invoice in 6A of GSTR 1 November.

How can I rectify the problem and how will I add the INR value of export invoice in gstr1 November now? Kindly suggest.

Note: We are making the Export invoice in both US$ as well as INR. WE HAVE EXPORT THE GOODS WITHOUT PAYMENT OF GST AGAINST LUT.
Please suggest.

CA Ruchika Tulsyan

February 15, 2018

Portal accept $ symbol & $amount?

Amendment option is available on portal you can amend your previous invoices

Reddy

February 19, 2018

Portal was not accepted us$ or US$ amount. By mistake, we had entered US $ amount/Figure(eg:26352.00) in INR coloumn, instead of INR value Rs.(1686528.00) of export invoice in 6A of GSTR 1 November.

Is their any Penalty for this?

I think it is not affected on refund of un-utilized ITC for November month. ! because WE HAVE EXPORT THE GOODS WITHOUT PAYMENT OF GST AGAINST LUT, so there is no loss of TAX.

Kindly clarify

Reddy

February 21, 2018

No there is no any US$ symbol or US$ amount in GST portal. By Mystake, we had entered US $ amount in INR coloumn (Eg: 26535.00) instead of INR value of Rs.1724775.00 of export invoice in 6A of GSTR 1 November.

Is their any Penalty for this?

I think it is not affected on refund of un-utilized ITC for November month. ! because WE HAVE EXPORT THE GOODS WITHOUT PAYMENT OF GST AGAINST LUT, so there is no loss of TAX.

Kindly clarify

Reddy

February 19, 2018

No there is any US$ symbol or US$ amount in GST portal. By Mystake, we had entered US $ amount in INR coloumn (Eg: 26535.00) instead of INR value of Rs.1724775.00 of export invoice in 6A of GSTR 1 November.

Is their any Penalty for this?

I think it is not affected on refund of un-utilized ITC for November month. ! because WE HAVE EXPORT THE GOODS WITHOUT PAYMENT OF GST AGAINST LUT, so there is no loss of TAX.

Kindly clarify

krishna

February 23, 2018

We are the merchant exporter( purchasing material from manufacturer and export out of India ) so we dont have any stock for any moment/time. we are not filed Tran-1. Is it necessary to file Tran-1. Is there any penality for not filing Tran-1.

Please reply.

Krishna

February 26, 2018

We are the merchant exporter( purchasing material from manufacturer and export out of India ) so we dont have any stock for any moment/time. we are not filed Tran-1. Is it necessary to file Tran-1. Is there any penality for not filing Tran-1.

Please reply.

sampada

March 10, 2018

we are merchant exporter , while filling return by mistake we entered refund amount in 3.1(a) instead of 3.1 (b) for july aug , sept and oct months. please tell me how to rectify this mistake so that i can get refund. amount is 40 lacs

CA Ruchika Tulsyan

March 10, 2018

GSTN issued Advisory for the same you can follow for claiming refund

“This is with reference to the processing of invoices of GSTR 1 pertaining to the export of goods with payment of IGST by the GST System, and transmission of validated invoices to ICEGATE for refund of IGST paid on exports of goods.

As per Rule 96, the refund of IGST paid on export of goods is processed and disbursed by Customs. The GST System validates invoice data filed under Table 6A of GSTR 1 based on certain rules, which are specified in Para-E of this advisory, and transmits to ICEGATE for further validation and disbursement of refund.

It has been observed that many records are failing validation at GST System, and hence data hasn’t got transmitted to ICEGATE. The following are top reasons for validation failures:
Export Invoices filed in Table 6A of GSTR 1 did not have information of SB Number, SB Date or Port Code,
Total IGST, payable through export invoices specified under Table 6A of GSTR 1, is not specified correctly under Table 3.1(b) of GSTR3B and incorrectly mentioned under Table 3.1(a) or Table 3.1(c) of GSTR 3B,
IGST submitted under Table 3.1(b) of GSTR 3B is less than total IGST, payable through export invoices specified under Table 6A of GSTR 1 of that tax period.
Taxpayer mentioned LUT under Shipping Bills, whereas declare such export as IGST paid, under GST System.

Further, it has also been observed that some taxpayers who had filed GSTR 1E (Table 6A) with deficiencies, due to which their refund of IGST paid on export didn’t process, subsequently, filed GSTR 1 with corrected data of Table 6A. However, such data was not allowed to be integrated again in Table 6A because the taxpayer had already filed his GSTR 1E (Table 6A). In such case, the taxpayer has to amend his Table 6A data through Table 9A of subsequent GSTR 1.

Some invoices, which were successfully validated by GST System and transmitted to ICEGATE, failed validations at ICEGATE. The following are the main reasons:
Mismatch in invoice number and date of the invoices filed in GST System and invoices submitted in SB at customs.
Mismatch of port code given in invoice filed in GST System and the invoices given in SB at customs
Mismatch of other details of invoices filed at GST System and invoices filed with SB like value, IGST amount etc.

Due to such validation failures, the refund of IGST paid on exports is impacted and not processed. Therefore, exporters/taxpayers are hereby requested to follow the following advisory so that they may file their returns (GSTR 1/GSTR3B) correctly, ensuring that their refund of IGST paid on export of goods are processed successfully.
Advisory to the Exporters for Refund of IGST Paid on Export of Goods

To ensure that the GST System transmits invoice data, for refund of IGST paid on exports of good, the exporters are advised to provide Complete and Correct Data as per the points given below:

File GSTR 1 for the corresponding tax period, and ensure that:
Invoice data for export of goods is provided in Table 6A of FORM GSTR 1 for the relevant tax period
Invoice numbers provided in Table-6A of FORM GSTR 1 are same as that of the invoice details given in Shipping Bill.
(The invoice with different invoice number/date than given in shipping bill will be rejected by ICEGATE)

Select WPAY (with payment of tax) from drop down given in Table 6A as “invoice type”.
(Invoices selected as WOPAY (without payment of tax) are not eligible for refund from ICEGATE)

Shipping bill number, shipping bill date and port code (originating port) etc. are to be specified mandatorily and correctly, in case of export of goods.
(Invoices, which don’t have these details, shall not be sent to ICEGATE for further processing, because such invoices are treated and export of services.)

Port code is alphanumeric six character code as prescribed by ICEGATE. Port codes are available at ICEGATE under http://jan-sampark.nic.in/jansampark/click.jsp?tab=pmo&urlid=d7ab2b8c5fb92cfa5294ee4d36dc4202a4235ecf
(Invoice, which have incorrect port code, are likely to get rejected by ICEGATE)

While filing GSTR 3B Return for the said tax period, please ensure that:
IGST amount to be paid on export of goods/services outside India or to SEZ etc. are filed under Table 3.1 (b) and not under Table 3.1(a) or 3.1(c) of GSTR 3B,
IGST amount filed in Table 3.1(b) of GSTR 3B is either equal to, or greater than the total IGST shown to have been paid under Table 6A, and Table 6B of GSTR 1
(NONE of the export invoices shall be processed for transmission to ICEGATE if correct IGST amount is not mentioned and paid through Table 3.1(b) of GSTR 3B)

Advisory on upcoming facility to the Exporters for modification of GSTR 1 and adjustment of GSTR-3B data, where taxpayer has committed some mistakes:

The taxpayers may modified their incorrect invoice data of Table 6A through Table 9A of subsequent tax period.
Missing Shipping Bill details or port code detail can be completed
Incorrect invoice numbers or other details can be corrected
While amending invoice data, the taxpayers are required to mention their original invoice mandatorily.
As per circular number 26/26/2017, dated 29-Dec-2017, issued by CBEC, anomalies in filing of GSTR-3B as specified under Para A of this document may be adjusted while filing GSTR 3B of subsequent tax period.
If IGST paid on exports has been declared in Table 3.1(a) or Table 3.1(c) instead of Table 3.1(b), and IGST shown to have been paid under Table 6A of GSTR 1 of that tax period, appropriate adjustment may be done in subsequent month
If IGST paid on exports has been declared as ZERO in Table 3.1(b), whereas, IGST shown to have been paid under Table 6A of GSTR 1 for that tax period, the correct amount can be declared and offset while filing GSTR 3B of subsequent tax period.
If IGST paid on exports declared in Table 3.1(b) is lesser that the total IGST shown to have been paid under Table 6A and Table 6B of GSTR 1, differential amount of IGST can be paid through GSTR 3B of subsequent tax period.
In all these cases, GST System shall aggregate the amount of IGST shown to have been paid under Table 6A/6B and 9A of GSTR 1 and the aggregate IGST amount actually paid through Table 3.1(b) and validation will be done on the basis of cumulative IGST amount of multiple tax period.”

Jignesh

April 6, 2018

Export of IT Services is zero rated while Inter State IT Service is 18%. So when adding Export invoice, Taxable value should be entered against which Item Rate % , 0% or 18% ?