The Goods and Services Tax Network (GSTN) has reintroduced the option to file Table 6A of Form GSTR-1 separately. Table 6A pertains to the declaration of export invoices summary.
Earlier at the time of implementation of GST law, when the taxpayers were facing the challenge in filing GSTR-1 and GSTR-3, this option was given to exporters as an enabler to file the export details only and facilitate IGST refund.
Note:
- There is no need to furnish the same data again in GSTR-1 as it will get automatically populated in the respective month’s GSTR-1 and in turn in GSTR-3B.
- This table can be filed before the submission of GSTR-1.
Source #GST Portal
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