What is Table 6A of FORM GSTR-1

What is Table 6A of FORM GSTR-1

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 toServices>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

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.

9. How can I get my IGST refund where my commercial invoices data of Shipping Bills are not matched with GST invoice data of GSTR1/Table 6A of GSTR-1

You have to modify your invoice declared under Table 6A of GSTR 1 in Table 9A of GSTR-1 of the subsequent tax period. GST System will revalidate and sent it to Customs for further processing.

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