GSTR-1 Export Section (Table 6A)

The section of GSTR-1 monthly return where Indian exporters report export invoices. Feeds automatically into refund/scheme workflows.

Definition

GSTR-1 Table 6A is the section of the monthly (or quarterly) GST return GSTR-1 where Indian exporters report their export invoices. The data flows automatically into:

• GST refund workflow (for exporters who paid IGST)
• DGFT scheme claims (linking to shipping bills)
• RBI's EDPMS reconciliation (indirectly, via cross-verification)

What to file

For each export invoice in the return period:

• Invoice number and date
• Total invoice value (rupee equivalent at declared FX rate)
• Whether IGST was paid or exports were made under LUT (0-tax)
• Corresponding shipping bill number and date
• Port code

The shipping bill linkage is critical — mismatched or missing shipping bill numbers block downstream refund and scheme processing.

Common errors

• Shipping bill number not entered — refund claims stall until corrected
• Invoice value in wrong currency — must be INR equivalent, not export currency
• Duplicate invoice numbers — GST portal rejects; re-file after correction
• Late filing — delays refund processing by full return cycles

For Indian FBA exporters

Every Amazon FBA shipment generates a commercial invoice that must appear in your GSTR-1 Table 6A for the month of shipment (based on invoice date). Your CA or bookkeeping tool handles this — but verify: mismatches between shipping bill and GSTR-1 are one of the most common sources of stuck GST refunds.

If you've filed under LUT (LUT explainer), no IGST was collected, so there's no refund to claim — but the shipping bill linkage still matters for scheme benefit workflows.

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