Log In Sign Up

GST Filing & Reconciliation Simplified

with ClearTax GST Software

In India, Exports are treated as zero-rated supplies.

Taxpayers who export goods or services can choose any of the following options:

  1. Export under bond/ Letter of Undertaking without payment of tax and claim refund of Input Tax Credit or
  2. Pay *IGST after setting-off ITC and claim the refund of tax paid.

*Note: All Exports are deemed as inter-state. Only IGST is applicable on Exports.

 

There are some conditions laid down for successful claiming of refund of IGST paid on exports:

  1. GSTR-3B for the month is filed
  2. Table 6A of GSTR-1 has been filed
  3. Details of Shipping Bill and Invoice provided in Table 6A of GSTR-1 should match
  4. The IGST amount mentioned in GSTR-3B is equal or more than the IGST mentioned in Table 6A of GSTR-1.

 

As per Act, 90% of refund is processed on a provisional basis within 7 days of application for refund.

 

Here is a Guide to File Table 6A of GSTR-1 on GST portal-

 

Step 1: Login to GST portal.

 

Step 2: Go to ‘Services’ > ‘‘Returns’ > ‘Return  Dashboard’.

Table 6A of GSTR-1

 

Step 3: Select the month for which you want to file Table 6A of GSTR and click on ‘SEARCH’.
Table 6A of GSTR-1

 

Step 4: Click on ‘PREPARE ONLINE’ on the ‘Table 6A of FORM GSTR-1’ tile.

Table 6A of GSTR-1

 

Step 5: Click on ‘INITIATE NIL FILING’ to start filing the return.

Table 6A of GSTR-1

 

Step 6: Click on ‘ADD DETAILS, to add details of export invoices.

Table 6A of GSTR-1

 

Step 7: Enter the following details on this page:

  • Bill number of the export
  • Date on which the bill was issued.
  • Port Code: Here is a PDF with Port Codes of all Indian Ports.
  • Shipping Bill No./ Bill of Export No.
  • Total Invoice Value
  • Enter Taxable Value of the supplies in the ‘Item Details’ based on the tax rate applicable.

Table 6A of GSTR-1

 

Step 8: The saved invoices reflect under  ‘Processed Invoices’.  You can edit or delete invoice by clicking on the edit and delete buttons under ‘Actions’.

Verify all the invoices entered and click on ‘FILE RETURN’ button.
Table 6A of GSTR-1

 

Step 9:  Click on the verification checkbox and select the ‘Authorised Signatory’ from the drop-down. File the return using DSC or EVC

Table 6A of GSTR-1

 

File GST returns under 15 mins

  • Know tax payable before uploading to GSTN
  • Prepare GSTR – 4, 3B & 1 for all your GSTINs in a single login
Start 30 Days FREE Trial