In GSTR-3B, invoice wise details are not filed as the same is basically a tax collecting form by which tax need to be paid on monthly basis by providing provisional details of inward and outward supplies. Due dates of filing Form GSTR-1 has been extended several times and in last GST council meeting, due dates for filing Form GSTR-1 has been re-framed by bifurcating taxpayers into two categories. Details can be found here. Due dates of filing Form GSTR-2 and GSTR-3 are yet to be decided. Exporters were not able to claim refund due to non filing of details of exports as system was not supporting. Hence, Table 6A has been provided in GSTR-1 for exporters to provide invoice wise details and claim refund.
Let’s have a look over basic FAQ of Table 6A.
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 5 ?
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.
Refund on Account of Export of Goods (With Payment of Tax)
1. Am I eligible to receive the refund of IGST paid on export of goods if I have filed GSTR-3B?
Yes, you are eligible for Refund of Integrated Tax on account of Export of goods (with payment of tax) if you meet the following conditions:
- Filed GSTR-1, providing Export details in Table 6A of GSTR-1 along with Shipping bill details having Integrated Tax levied AND
- Filed GSTR-3B of the relevant tax period for which refund is to be paid
2. How can I claim refund on account of Export of Goods (with Payment of Integrated Tax)? When the refund will be processed?
- Once you file GSTR-1 and provide Export details (Table 6A) along with Shipping bill details having Integrated Tax levied and also file GSTR-3B of the relevant tax period for which refund has to be paid, you are eligible to receive refund on account of the export of goods made on payment of Integrated Tax.
- GST Portal shares the export data declared under GSTR1 along with a validation that GSTR3B has been filed for the relevant tax period with ICEGATE. Customs System validates the GSTR 01 data with their Shipping Bill and EGM data and process the refund.
- The taxpayer is not required to file separate refund application in this case and Shipping Bill itself shall be treated as refund application.
- Once the refund payment will be credited to the account of the taxpayers, the ICEGATE system shall share the payment information with the GST Portal and the GST Portal in turn shall share the information through SMS and e-mail with the taxpayers.
3. I have received SMS and e-mail from GST Portal regarding disbursal. I need further details regarding amount that has be refunded. Whom should I contact?
Refund on account of the Export is processed by the ICEGATE hence for further query taxpayer needs to contact corresponding ICEGATE Jurisdictional officials.
4. Whether GSTR-2 and GSTR-3 need to be filed for claiming the refund?
If the tax payer has filed GSTR-1 and GSTR-3B, then GSTR-2 and GSTR-3 are not required to be filed for claiming refund.
5. If I miss Shipping and Invoice details in a month, can I add the details in the subsequent months and get refund?
Yes, you can add the Shipping and Invoice details in the subsequent months and get refund.
6. In which bank account, will the refund amount be credited? Whether the bank account will be the account I entered in my enrolment/registration form?
The refund will be credited in the Bank account maintained with the ICEGATE/ Customs.