Once again taxpayers can file Table 6A of Form GSTR-1 separately: GSTN

taxpayers - Table 6A - Form GSTR-1 - GSTN - Taxscan

The Goods and Services Tax Network (GSTN) has reintroduced the option to file Table 6A of Form GSTR-1 separately.

The Table 6A of GSTR-1 needs export details to be reported. Under GST, exports are considered to be zero-rated supplies. The suppliers of zero-rated supplies enjoy certain benefits under the GST law very similar to customs law.

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.

It is noteworthy that 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.

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