Table 6A of GSTR-1 for exporters

Table 6A of GSTR-1 needs to be filled by exporters who have made exports with payment of IGST.

If you want to get refund of tax paid, then you need to fill table 6A correctly.

Below is advice note from GSTN on table 6A.

a)To ensure that the GST System transmits the export invoice data, in case of export of goods with payment of IGST, to ICEGATE for refund, Exporters need to provide Complete and Correct Data while filing Table 6A of GSTR-1:

• Invoice No. and Date (Tax invoice and not commercial invoice).
• Select from drop down list (WPAY- with payment of tax)/WOPAY-without payment of tax.
• Shipping Bill No. & Date.
• Please note, if you are using offline tool for GSTR 1, the date format is dd-mmm-yyyy e.g. 15th July 2017 will be written as 15-Jul-2017 and not like 15/07/2017.
• Six Digit Port Code should be mentioned correctly.
• Invoice Value: It is the total value of export goods covered by the invoice including of tax and other charges, if any.
• Taxable Value: It is the value of goods, on which tax is paid. (Value net of tax).
• Tax Paid IGST, only in case, where the export is done on payment of IGST.

b)To ensure that the GST System transmits the export invoice data, in case of export of goods with payment of IGST, to ICEGATE for refund, Exporters need to maintain consistencies between data provided at GST Portal and ICEGATE Portal while filing Table 6A of GTSR-1. Invoice details specified under Table 6A of GSTR-1 should match with what is mentioned in the Shipping bills at ICEGATE. Please note that the invoice value data should match with that shown in shipping Bill.

c)To ensure that the GST System transmits the export invoice data, in case of export of goods with payment of IGST, to ICEGATE for refund, Exporters should make payment of Tax and File Return:

• File Form GSTR-3B of corresponding period.
• In case of export of goods, the IGST amount paid should be shown through Table 3.1(b) of GSTR-3B and amount must be equal to or greater than the total IGST amount shown in Table 6A, and Table 6B, of GSTR-1 for the corresponding tax period.

Table 6A of GSTR-1 is specifically for export of goods or services where you have PAID IGST on the export. If you are exporting UNDER LUT (Letter of Undertaking) without paying IGST, you report in Table 6A with zero IGST amount.

Here is the distinction:
- Table 6A (exports with IGST payment): IGST rate and amount filled, refund claimed later via RFD-01
- Table 6A (exports under LUT): same table, but IGST rate is left blank or zero, and the LUT number should ideally be on the invoice
- Table 6B is for exports to SEZ with or without IGST payment

For services exported under LUT: the invoice should mention the LUT number and year. Ensure LUT is filed and active for the current financial year (it expires March 31 each year). Filing LUT is done via Form GST RFD-11 on the GST portal annually.

Common mistake: reporting LUT exports in the wrong table (6B instead of 6A) ,  6B is for SEZ supplies, not general exports.

For the detailed LUT process and export refund claims, see this [GST on export services guide](https://taxgarden.in/blog/gst-on-export-of-goods-india-zero-rated-lut-refund-procedure-2026).