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Table 6A of GSTR-1 needs export details to be reported. Under GST, exports are considered to be zero-rated supplies. The suppliers of zero-rated supplies enjoy certain benefits under the GST law very similar to customs law.

Latest Updates on GSTR-1 Due Dates

Update as on 1st July 2020

Nil GSTR-1 can now be filed by authorised person of the registered business via SMS as follows:

  1. To file nil GSTR-1: Type an SMS ‘NIL(space)R1(space)GSTIN(space)Tax period in MMYYYY’ and send this to 14409. User gets a six-digit code.
  2. To confirm the filing: Type an SMS ‘CNF(space)R1(space)Code’ and send this to 14409. The nil returns will be filed after due validation by the GSTN, and taxpayers will receive an acknowledgement number via SMS.
  3. To get help on any issues: Type an SMS ‘HELP(space)Return type(R1)’and send this to 14409.

Update as on 24th June 2020

The last date to file GSTR-1 without late fee has been further extended, as given below:

 

Return

Annual turnover in the previous FY

Period

Due date

Last date without late fee

GSTR – 1

(Monthly)

More than Rs.1.5 crore

March 2020

11th Apr 2020

10th Jul 2020

April 2020

11th May 2020

24th Jul 2020

May 2020

11th Jun 2020

28th Jul 2020

June 2020

11th Jul 2020

5th Aug 2020

GSTR – 1

(Quarterly)

Less than Rs.1.5 crore and/or opted for quarterly

Jan’20-Mar’20

30th Apr 2020

17th Jul 2020

Apr’20-Jun’20

31st Jul 2020

3rd Aug 2020

Update as on 3rd April 2020

  1. No late fee shall be levied if the taxpayer files the monthly GSTR-1 for March 2020, April 2020 and May 2020 before 30th June 2020.
  2. No late fee shall be levied if the taxpayer files the quarterly GSTR-1 return for the January-March 2020 quarter before 30th June 2020.

 

Meaning of exports under GST

Meaning of exports under GST

Export of goods under GST means taking the goods out of India to a place outside India. The law and procedure for export of goods are primarily governed by the Customs Act.

Export of services takes place under GST on the fulfilment of five conditions. The law and procedure of export of services are solely provided by the Indian GST law. The five conditions are as follows:

  1. Service provider is in India,
  2. Service recipient is outside India,
  3. Place of supply is outside India,
  4. Payment is received in convertible foreign exchange or otherwise in Indian rupees if permitted by RBI, and
  5. The relationship between the service provider and recipient must not be that of a distinct person, as defined by the GST law. (This condition implies that any taxable transaction between the head office and the branch office, either of which is outside India, will not be called exports but is considered only an interstate supply. So, export benefits are not available)

Taxes and duties charged on exports

Usually, exports of goods are subject to the following taxes and duties (Similar to the import of goods):

1. Basic customs duty at the applicable rate based on the classification of goods charged on the assessable value.
2. Social welfare surcharge at the rate of 10% on basic customs duty charged on the basic customs duty.
3. IGST at 18% or such rate notified under GST law and charged on the total of assessable value plus basic.
customs duty plus social welfare surcharge, only if not specifically exempted under customs or GST law.
4. Cess, if any at the notified rate under GST law and charged on the total of assessable value plus basic customs duty plus social welfare surcharge.
Export of service is subject to two taxes – IGST and cess, if any.
Note: All exports are deemed as inter-state under the Indian GST law. Only IGST is applicable for exports and not CGST or SGST/UTGST.

Benefits available to exporters under GST

Exporters can claim the refund of IGST paid on all types of exports except where specifically not available.

Alternatively, where IGST was not paid on exports under the cover of LUT or bond, exporters may still be able to claim the refund. In such a case, the accumulated input tax credit on raw materials or input services used for making such exports will be refunded.

GST Refund procedure for exports of goods and services

Taxpayers who export goods or services can choose either of the following options for GST refund:

  1. Refund of accumulated input tax credit that was not utilised where the goods or services were exported without payment of IGST and under the bond/letter of undertaking (LUT)
  2. Refund of IGST paid on exports after setting off the input tax credit without the cover of bond/LUT, except in the following cases:
    1. Where the goods exported out of India are subjected to export duty.
    2. If a drawback is claimed for the taxes paid for the export of goods or services.
    3. Deemed exports except for capital goods exported under Export Promotion Capital Goods Scheme.
      (Notification 48/2017-Central Tax, dated the 18th October 2017)
    4. Exporter of goods or services on which concessional tax is paid for intra-state purchases and is being used in making such exports.
      (Notification 40/2017-Central Tax (Rate), dated 23rd October 2017)
    5. Where the IGST is exempted for such export of goods or services from the designated areas like Export Oriented Unit (EOU)/Software Technological Park (STP)/Hardware Technological Park (HTP) as notified under the customs law.
      (Notification 78/2017 and 79/2017-Customs, dated 13th October 2017)

    In both the above cases, the GST refund must be claimed by filing the details in Table 6A of the GSTR-1* and thereafter by filing the monthly summary return in GSTR-3B.

    In case of export of goods with IGST payment, the export document which is the Bill of Export or the Shipping Bill itself is considered as the application for refund of IGST. The GST Officer verifies the shipping bill details declared by the exporter in GSTR-1 with the details appearing on the ICEGATE portal. Accordingly, if he is satisfied with the declaration made, the officer shall credit the refund amount into the bank account declared by the taxpayer at the time of GST registration.

    However, exporters of services who paid IGST on exports should complete their refund claim by applying in form RFD-1 on the GST portal in addition to GSTR-1 and GSTR-3B. An important prerequisite is to report the Bank Realisation Certificate (BRC/FIRC) number for the export invoice. An application reference number is generated after online submission and the GST officer shall process the refund claim after due verification.

    The process mostly remains the same for claiming the refund of the accumulated ITC without IGST payment on exports of goods and services. It begins with the exporter filing the Letter of Undertaking (LUT) prior to affecting the exports, within fixed deadlines. The exporter must fill ‘Tax amounts’ as ‘zero’ while making the declaration in Table 6A and Table 6B of GSTR-1. Thereafter, on successful completion of export, the details of accumulated ITC shall be reported to GST portal by filing form RFD-01 to apply for its refund.

    *Note: Filled invoice-wise in form ANX-1 and auto-populated into returns -RET-1 or RET-2 or RET-3 under the new GST returns system proposed to come into effect from April 2020.

    Timelines for claiming GST refund on exports

    The refund application can be made within two years from the relevant date in any case of refund. The relevant date would vary depending upon the type of refund claim.

    The following table gives details of the relevant date in each case:

     

    Sl no. Type of refund Relevant date
    1 Goods exported out of India where a refund of tax paid is available–
    a)  Goods are exported by sea or air The date on which the ship or aircraft in which such goods are loaded, leaves India
    b) Goods are exported by land Date on which such goods

    pass the frontier

    c)  Goods are exported by post Date of despatch of goods

    by the Post Office concerned to a place outside India

    2 Services exported out of India where a refund of tax paid is available–
    a) Supply of service is completed before payment receipt Date of receipt of payment in convertible foreign exchange
    b) Services received in advance prior to the date of issue of invoice Date of issue of invoice
    3 Refund of the unutilised input tax credit on inputs on account of taxes not paid at the time of export of goods or services End of the financial year in which such claim for refund

    arises

    Guide to fill table 6A of GSTR-1 on GST portal

    Step 1: Login to GST portal.

     

    Step 2: Go to ‘Services’ > ‘‘Returns’ > ‘Return  Dashboard’ > ‘GSTR-1’

    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 the ‘Table 6A of FORM GSTR-1’ tile.

    Table 6A of GSTR-1

     

    Step 5: Click on the button ‘ADD INVOICE’ to start filing the return.

    Table 6A of GSTR-1

     

    Step 6: Enter details of every invoice on the ‘Exports – Add Details’ page and click on ‘SAVE’. The tile will reflect the number of such invoices added. The taxpayer has the option to edit the invoices too.

    • Enter the date of generation of invoice in the ‘Invoice Date’ field.
    • Fill in the ‘port code’ which is alphanumeric six-character code as prescribed by ICEGATE.
    • ‘Shipping Bill No./Bill of Export No.’ field must contain the unique number of the shipping bill with location code generated while shipping. This can be considered as the invoice number. It must be a minimum of three digits and maximum 15 digits numerics.
    • ‘Shipping bill date’ must be filled in the respective field.
    • Report the ‘total invoice value’ being the total amount of all goods or services supplied.
    • Select either ‘WPAY’/‘WOPAY’ (with payment or without payment of IGST on exports) from the ‘GST payment’ dropdown list for each invoice.
    • To the question -’Is the supply eligible to be taxed at a differential percentage (%) of the existing rate of tax, as notified by the government?’ – Either checkmark to agree or leave it blank.
    • Enter the ‘Taxable Value’ field with the value that is subjected to GST (net of GST).

    Note: The ‘amount of tax’ fields are auto-populated based on the values entered in ‘Taxable Value’ fields respectively with an option to edit such tax amounts. It appears only in the case where export is done with the payment of tax.

    Table 6A of GSTR-1

     

    Step 7: Fill in other tiles of GSTR-1 before submitting the return.

     

    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.

     

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

     

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