Separate table introduced on GST Portal to help exporters claim GST refund

New Delhi, November 6: In the GSTR-1 Form the Goods and Services Tax Network have introduced Table 6A so that the claims to be refunded to the exporters. Table 6A of Form GSTR1 has been introduced on the GST portal. From the returns section of the GST Portal, the table can be filed and the amount which is to be refunded will be paid through a credit to the exporter's bank through ECS or by cheque. 

On the basis of the declaration made under Form GSTR-3B and Table 6A of GSTR-1, the exporting taxpayers are permitted to file export related data that permits processing of the tax refund in Table 6A of Form GSTR-1. A refund of Integrated GST (IGST) can be claimed by the exporters when the details of shipping bill and tax paid GST invoice has been filed in the Form GSTR-1 of the relevant month.

 

For refund of the integrated tax paid on the goods exported out of India, an exporter have to file shipping bill with customs authorities. To enable exporters to file for the refund as the dates for filing of GSTR-1 for August onwards have not yet been notified and the form has not been filed this range of operations have been available.

GSTN Chief Executive Prakash Kumar said that other than an input service distributor, every registered taxable person who has made exports on payment of IGST can file Table 6A of Form GSTR-1 electronically on the GST Portal.