GST Network has informed the exporters about the refund filing mechanism and allowed them to furnish details on common GST portal in table 6A of GSTR-1 return form. GSTN has well informed the exporters in a statement that the shipping bills and invoices for GST returns can be attached with GSTR-1 return form claiming the refunds for IGST (Integrated Goods and Services tax) paid during exporting the goods.
The shipping bill details furnished by exporters is an application which shows the refund to the paid taxes on the supplied goods.
Prakash Kumar, CEO at GSTN said that leaving behind the taxpayer or the tax service provider or tax deducted at source (TDS) or tax collector on the source (TCS), every registered taxpayer under GST regime who exports the goods by furnishing IGST tax is required to file details in table -6A of GSTR-1 form electronically on common GST portal.
According to the release by GST Network, the taxpayers are allowed to furnish export-related information for a given tax period in table-6A of GSTR-1 form. The refunds in this interval will be processed through the furnished details in table-6A of GSTR-3B and GSTR-1 forms.
Most of the taxpayers furnished the GSTR-3B form details for August, September, and October months but as the filing dates for August month is not known yet they are not able to furnish the GSTR-1 form. So, this scheme is initiated to relief the exporters and now they can claim the refund application through this procedure.
GSTN informed the exporters that they can save and upload the export-related details furnished in table-6A of GSTR-1 form. This table will be considered separately. When the exporter signs such table electronically, after that it will arrive at customs department itself. The customs department will do a match of this table’s detailing with the tax filing mentioned in GSTR-3B and shipping bill data and then the table will be approved. After that, the refunded amount will be transferred to the exporters in their respective bank accounts or the check will be generated.
We are merchant exporters, we had received material from our supporting manufacturer/ supplier from Ankleshwar, through V-trans (GTA ) we have paid transportation and taken the material, but in GST/Tax/ IGST column V-trans people mentioned that IGST @ 5% payable by the client. So we have to pay IGST@5% at the time of GSTR-3B filing? please clarify? tomorrow is the last date for filing GSTR-3B. and If we/ I have to pay IGST? where should I have to mention in GSTR-3B? In inward supplies (liable to reverse charge) column is any other column. please clarify?
As GTA services are liable to RCM, so you have to pay tax on that service. You have to show it in under “inward supplies (liable to reverse charge)” column under outward supplies table of GSTR-3B.
Thank so much
We are merchant exporters, we had exported bulk drugs 20.09.2017 to outside of India, and we received a quality complaint about the material. so that we are re-importing the material. What is the tax? is their any exemptions for merchant exporters? Invoicing details/Credit Debit Note.
As you are being returned by the importer, Debit note have to be issued and there will be no tax implication.
We are the merchant exporter(purchasing material from manufacturer and export out of India) so we don’t have any stock at any moment/time. we are not filed Tran-1. Is it necessary to file Tran-1? Is there any penality for not filing Tran-1.
Please reply.
TRAN-1 is to be filed by those persons who have ITC in stock lying as on 30/06/2017 and want them to adjust against their future tax liability, as you don’t have any stock so you not need to file TRAN-1.
We are the merchant exporter(purchasing material from manufacturer and export out of India) so we don’t have any stock at any moment/time. we are not filed Tran-1. Is it necessary to file Tran-1? Is there any penality for not filing Tran-1.
Please reply.
By oversite, we had entered US $ amount instead of INR value of export invoice in 6A of GSTR 1 November.
How can I rectify the problem and how will I add the INR value of export invoice in gstr1 November now? Kindly suggest.
Note: We are making the Export invoice in both US$ as well as INR. WE HAVE EXPORT THE GOODS WITHOUT PAYMENT OF GST AGAINST LUT.
Please suggest.
You can rectify the same by entering data in column 9 “Amendment in previously filed return” of GSTR-1 for the next month.
Thank you for your kind Suggestion. Is their any Penalty for this?
I think it is not affected on refund of un-utilized ITC for November month. ! because WE HAVE EXPORT THE GOODS WITHOUT PAYMENT OF GST AGAINST LUT, so there is no loss of TAX.
Kindly clarify
Yes agreed.
By oversite, we had entered US $ amount instead of INR value of export invoice in 6A of gstr1 November.
How can I rectify the problem and how will I add the INR value of export invoice in gstr1 November now? Kindly suggest.
Note: We are making the Export invoice in both US$ as well as INR. WE HAVE EXPORT THE GOODS WITHOUT PAYMENT OF GST AGAINST LUT.
I am now unable to see the Table 6A, that was showing Separately earlier. The Table 6A is now only showing inside GSTR-1 (when we click on File Online on GSTR1 tab).
We have not received the IGST on Export of Goods since July. We are afraid what option has been left for us now to claim the Refund of IGST on Export of Goods. This is really pathetic. GSTN is now moving to manual works gradually and creating panic for us. Why the system is degrading day by day, rather than updating and providing ease of services for registered persons as well as exporters.
Kindly suggest
Regards
Earlier when there was some issue regarding releasing of GSTR-1 by the department, they provided an easier facility to exporters by providing direct filing of Table 6A, which is actually a part of GSTR-1. But as if now all utilities have been released by the department, so table 6a again has been subsumed under GSTR-1. So for refund purpose you have to file the same.
Please tell me about the export of services because I am exporting of services in IT sector and get payment in the dollar so tell me that how to file GST returns. I have to file GSTR 1 form? TABLE 6A OF GSTR 1? OR both. Please define.
As of before, 23rd GST council meet, due dates of GSTR-1 for the month of August, September and October were not declared. So for that time department starts a facility for exporters to claim a refund by the filing of table 6A of GSTR-1 only. Basically, table 6A is a part of GSTR-1 and as now the date has been announced by the department, you only need to file GSTR-1.
Sir,
WIth reference to Form 6A, if the exporter exports goods without paying IGST, is this Form 6A is required to file? They also eligible to get a refund against Input Tax paid on raw materials/goods purchased.
Table 6A of Form GSTR 1 must be filed by any person who was involved in exporting goods from India to claim GST refund. Export transactions effected without payment of IGST (under Bond/ Letter of Undertaking (LUT)) needs to be reported under “0” tax amount heading in Table 6A and 6B.