GST Network on Sunday said it has introduced a utility Table 6A in Form GSTR1 for exporters to claim refunds.
An exporter can claim refund of Integrated GST tax paid at the time of export by filling the details of shipping bill and tax paid GST invoice in his Form GSTR1 in the relevant month. “Table 6A of Form GSTR1 has been introduced on the GST portal,” GSTN said in a statement.
The shipping bill filed by an exporter with customs authorities is considered to be an application for refund of integrated tax paid on the goods exported out of India. Table 6A of FormGSTR1 enables taxpayers to file export related data for the tax period so that refund of that tax- period may be processed on the basis of declaration made under Form GSTR 3B and Table 6A of GSTR 1.
Since for the months of August, September and October a number of taxpayers have filed return GSTR- 3B but as the dates for filing of GSTR-1 for August onwards have not yet been notified and GSTR1 has not been filed, therefore to enable exporters to file for refund, this functionality has been made available, the GSTN said.