Advisory to Exporters for filing Table 6A of GSTR-1 on GST Portal
A) To ensure that the GST System transmits the Export Invoice Data, in case of Export of Goods with payment of IGST, to ICEGATE for refund, Exporters need to provide Complete and Correct Data while filing Table 6A of GSTR-1:
• Invoice No. and Date (Tax invoice and not commercial invoice).
• Select from drop down list (WPAY- with payment of tax)/WOPAY-without payment of tax.
• Shipping Bill No. & Date.
• Please note, if you are using offline tool for GSTR 1, the date format is dd-mmm-yyyy e.g. 15th July 2017 will be written as 15-Jul-2017 and not like 15/07/2017.
• Six Digit Port Code should be mentioned correctly.
• Invoice Value: It is the total value of export goods covered by the invoice including of tax and other charges, if any.
• Taxable Value: It is the value of goods, on which tax is paid. (Value net of tax).
• Tax Paid IGST, only in case, where the export is done on payment of IGST.
B) To ensure that the GST System transmits the export invoice data, in case of export of goods with payment of IGST, to ICEGATE for refund, Exporters need to maintain consistencies between data provided at GST Portal and ICEGATE Portal while filing Table 6A of GTSR-1. Invoice details specified under Table 6A of GSTR-1 should match with what is mentioned in the Shipping bills at ICEGATE. Please note that the invoice value data should match with that shown in shipping Bill.
C) To ensure that the GST System transmits the export invoice data, in case of export of goods with payment of IGST, to ICEGATE for refund, Exporters should make payment of Tax and File Return:
• File Form GSTR-3B of corresponding period.
• In case of export of goods, the IGST amount paid should be shown through Table 3.1(b) of GSTR-3B and amount must be equal to or greater than the total IGST amount shown in Table 6A, and Table 6B, of GSTR-1 for the corresponding tax period.