TABLE 6 A of Form GSTR1

[unni kv]

Dear Sir

We are in the export business without of payment tax (against letter of undertaking), my question is

whether we need to file Table 6A Form in GSTR1 which recently introduced in GST portal to speedup

claim process of GST by exporters or filing of GSTR1 is enough and whether we can claim accumulated

ITC by filing GST RFD-01A through GST portal ?

[CSSANJAY MALHOTRA]

GSTR-1 for the months of Aug'17-Oct'17 is still to be activated. Better you should submit the Table 6A and make application for refund of accumulated ITC. Do ensure that the returns in format GSTR-3B has been submitted for the month for which Table 6-A is filed.

Further no need to fill Table 6-A when you shall submit your return in GSTR-1.

 

[ANITA BHADRA]

Yes

You need to file Table 6A Form in GSTR 1

The data furnished in table 6A will be auto-populated in the table 6A of GSTR 1 and will be visible in non-edit mode when you files GSTR 1 for the tax period.

Regards

CA Anita Bhadra

[Rajagopalan Ranganathan]

Sir,

Column 6 A of GSTR-1 is for providing details of exports made by you. For claiming refund of ITC on the ground that you have exported the goods without payment of IGST under LUT you have to file GST-RFD-1 to claim the refund of unutilized credit vide Column Sl. No. 7 (c) of GST-RFD-1.

AI Summary

Table 6A reporting: exporters should record zero-rated supplies to enable refund of unutilized input tax credit.
Exporters supplying goods under a Letter of Undertaking should record export details in Table 6A so those entries auto-populate into Form GSTR 1 when filed; ensure GSTR 3B returns for the same periods are submitted to reconcile records. To claim refund of unutilized input tax credit arising from such zero rated exports, file the prescribed refund application (GST RFD 1/GST RFD 01A) identifying the unutilized credit as per the export entries in Table 6A.