Table 6A of Form GSTR1 – GST Portal

Table 6A of Form GSTR1 – GST Portal

The GST Council introduced a separate tab called “Table 6A of Form GSTR 1” on the GST Portal, recently to help exporters claim GST refund. In this article, we look at the required information in Table 6A of Form GSTR1 in detail.

Due Dates Modified

The Government has recently deferred the due date for filing GSTR 1 from the 11th of April to the 13th.  Apart from this, the following are the due dates for filing GSTR 1 for the months of April, May and June 2019:

  • April 2019 – 11th May 2019
  • May 2019 – 11th June 2019
  • June 2019 – 11th July 2019

It can be inferred from the above that the due dates for filing these returns fall on the 11th of every succeeding month of filing. The deadline for the filing quarterly GSTR 1 for the quarter of April-June is 31st July 2019.

Import of E-way Bill Data

It is essential for taxpayers to validate the data of their transactions before proceeding with the process of filing returns, as it saves time and unnecessary data entry.  To cater to this purpose, the GST portal has now been integrated with the E-way Bill Portal (EWB). The integration enables the users to import the B2B and B2C invoice sections and the HSN-wise-summary of outward supplies section. Using these details, the taxpayers may verify the data and complete the filing.

The feature has been introduced considering the major data gaps between self-declared liability in Form GSTR 1 and Form GSTR 3B. A similar rule also applies to Input Tax Credit (ITC) claimed in GSTR 3B, as it could be compared with the credit available in Form GSTR 2A.

Data validation and comparison can be pursued through the following tabs of the portal:

  • Liability other than export/reverse charge
  • Liability due to reverse charge
  • Liability due to export and SEZ supplies.
  • ITC credit claimed and due

On a more precise note, the newly launched facility takes away the taxpayer’s need to make specifications connected with the e-way bill transactions specified in GSTR 3B as it allows the taxpayers to import data in Form GSTR 1 for all invoices for which the e-way bill has been generated. The particulars so imported would include the details of supplier, receiver, invoice number, the date of invoice, the type and quantity of goods, HSN Code, etc. These details are then transferred to the GST portal and classed into three categories to be used in GSTR 1 – namely, Business to Business Supplies (B2B), Business to Consumer (B2C) supplies (covering values of above Rs. 2.5 lakhs) and HSN (Harmonized System of Nomenclature Code for goods and services) wise consolidated supply data.

Taxpayers with more than 50 invoices but not more than 500 may download the data of the sections mentioned above in the ‘CSV’ file format, which can be imported into the GSTR1 offline tool. The form could then be filed through the offline tool after adding sufficient data and generating a JSON file, which can be uploaded on to the GST portal.

If the number of invoices is above 500, the invoice details pertaining to these sections can be imported from the ‘Return’ Dashboard on the GST portal as a zip file. This can later be unzipped to three files and extracted in Excel format. The taxpayer may then add more invoices and fill the other sheets to upload in the offline tool.

Table 6A of Form GSTR1

The following image shows the newly introduced Form 6A on the GST Portal.

Table 6A - GSTR 1 - GST Portal
Table 6A – GSTR 1 – GST Portal

What is Table 6A of Form GSTR1?

The GST Council introduced Table 6A of Form GSTR1 to help Exporters claim GST refund on goods exported out of India. The full cycle of GST return filing is yet to be completed and the due dates for July GSTR 2 and GSTR 3 returns has recently been extended. Only by filing GSTR 1 return with details of all exports made during the month, exporters would be able to claim GST refund on exports. GSTR 3B return so far filed by all taxpayers every month does not have invoice level data. Also, since the GSTR 1 return due date for the months of August, September and October have not been announced yet, exporters were finding it difficult to claim GST refunds. Hence, to quicken GST refund for exports, the Government has introduced Table 6A of Form GSTR 1.

Who should file Table 6A of Form GSTR1?

Any individual involved with exporting goods from India claiming GST refund must file Table 6A of Form GSTR1. However, if the exporter stopped exporting any goods since the introduction of GST in July 2017, the exporter can opt-out of filing Table 6A of GSTR1.

There is no requirement for filing NIL return.

Filing Table 6A of Form GSTR 1

Exporters can now file details of all exports under Table 6A of Form GSTR1 for the months of August, September and October 2017. After filing the details related to the export invoices on the GST Portal under Table 6A, the details shall match with the shipping bill automatically with the Customs Department and the amount mentioned in GSTR 3B return. If all the information matches, then GST refund on exports will be quickly processed by the Government.

How to File a GST Refund Claim for Exports

Follow the steps below to file Table 6A of Form GSTR 1.

Step 1: Access GST Portal – Prepare GST Returns Tab

Step 1 - Select Prepare Online
Step 1 – Select Prepare Online

Step 2: Select Add Details

Select Add Details to begin entering export invoice details.

Step 2 - Add Details of Export Invoices
Step 2 – Add Details of Export Invoices

Step 3: Enter Details of Export Invoice

Enter the details of each of the export invoice. Input information like invoice number, invoice date, port code, shipping bill number / bill of export number, shipping bill date, invoice value, GST payment status and amount of tax.

Ensure that all the information provided in this form matches the shipping bill or bill of export filed with the Customs Department. Any mismatch in details can lead to a delay in processing of the GST refund.

Step 3 - Input details of export invoices
Step 3 – Input details of export invoices

Step 4: File GSTR1E Return

After uploading all the details of all export invoices for the month, click on File Return. Before filing this return, ensure that all export invoices are uploaded. There is no provision for correcting or refiling this return at the moment.

Step 4 - File Table 6A of GSTR 1
Step 4 – File Table 6A of GSTR 1

Step 5: Submit with Digital Signature

Once the file return is clicked, on the next page, select the authorised signatory from the drop-down list and submit the return with the digital signature. The individual shall submit the returns only through GSTR 1E with the digital signature.

Step 5 - Sign and submit application
Step 5 – Sign and submit the application

Click here for GST Registration or GST Return Filing

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