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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.
28th May 2021
The GST Council recommended in its 43rd meeting the following:
(1) The monthly filing of GSTR-1 for May 2021 will be extended from 11th June 2021 to 26th June 2021.
(2) Filing of B2B sales invoices in IFF by QRMP taxpayers for May 2021 is extended from 13th June 2021 to 28th June 2021.
(3) Companies that are GST taxpayers have been given permission to authenticate returns using EVC instead of digital signature up to 31st August 2021.
(4) Late fee has been rationalised for future tax periods as follows:
(i) If the annual turnover in the previous financial year is up to Rs.1.5 crore then the late fee of a maximum of Rs.2,000 per return can only be charged (i.e Rs.1000 each for CGST and SGST).
(ii) If the turnover ranges between Rs.1.5 crore and Rs.5 crore then the maximum late fee of Rs.5,000 per return can only be charged (i.e Rs. 2500 each for CGST and SGST).
(iii) If the turnover is more than Rs.5 crore then a late fee of a maximum of Rs.10,000 (i.e Rs. 5000 per CGST and SGST) can be charged.
1st May 2021
(1) The due date to file GSTR-1 for April 2021 is extended from 11th May 2021 to 26th May 2021.
(2) The time limit to furnish B2B supplies on the IFF (optional facility), for April 2021 has been extended from 13th May to 28th May 2021.
9th January 2021
If a taxpayer with an annual aggregate turnover of Rs.5 crore does not opt into the QRMP scheme, he will be considered as a monthly filer of GSTR-1 and GSTR-3B from the January 2021 tax period onwards. Hence the due date for GSTR-1 shall be the 11th of next month and GSTR-3B shall be the 20th of next month.
22nd December 2020
(1) Rule 21 Amended: If the outward supplies reported in Form GSTR-1 are in excess of the outward supplies reported in the GSTR-3B for the said tax period, the GSTIN can be cancelled.
(2) Rule 21A(2A) Inserted: If there are significant differences in outward supplies between GSTR-3B & 1, or inward supplies between GSTR-3B & 2B, in contravention of Act/Rules, the said taxpayer’s GSTIN could be suspended.
(3) Rule 59(5) Inserted: The GSTR-1 for the current tax period cannot be filed or the IFF cannot be used if:
(a) The GSTR-3B was not filed for the preceding two months in case of monthly GSTR-1 filers
(b) GSTR-3B was not filed for the preceding tax period in case of quarterly GSTR-1 filers, or in cases where Rule 86B is violated
(4) Rule 138E Amended: Now, e-way bills cannot be generated if the GST registration has been suspended on account of the taxpayer’s GSTIN liable for cancellation under sub-rule (2) of Rule 21A or on account of significant differences/ anomalies between the GSTR-3B & 1/2B
10th November 2020
The due date for GSTR-1 for the periods October 2020 to March 2021 is as follows:
Quarterly return filers:
|Return Period||Due date|
|Oct 2020 to Dec 2020||13 Jan 2021|
|Jan 2020 to March 2021||13 Apr 2021|
Monthly Return Filers:
|Return Period||Due date|
|Oct 2020||11 Nov 2020|
|Nov 2020||11 Dec 2020|
|Dec 2020||11 Jan 2021|
|Jan 2021||11 Feb 2021|
|Feb 2021||11 Mar 2021|
|Mar 2021||11 Apr 2021|
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:
(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):
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.
Taxpayers who export goods or services can choose either of the following options for GST refund:
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.
|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|
Step 1: Login to GST portal.
Step 2: Go to ‘Services’ > ‘‘Returns’ > ‘Return Dashboard’ > ‘GSTR-1’
Step 3: Select the month for which you want to file Table 6A of GSTR and click on ‘SEARCH’.
Step 4: Click on the ‘Table 6A of FORM GSTR-1’ tile.
Step 5: Click on the button ‘ADD INVOICE’ to start filing the return.
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.
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.
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