The Goods and Services Tax Network (GSTN) has said it has introduced a utility Table 6A in the Form GSTR-1 used by exporters to claim refunds.
Table 6A of Form GSTR1 allows taxpayers to file export-related data for the period concerned, that permits processing of the tax refund on the basis of declaration made under Form GSTR 3B and Table 6A of GSTR-1.
The GSTN said that this functionality has been made available to enable exporters to file for refund as the dates for filing of GSTR-1 from August onwards have not yet been notified and the form has not been filed.
“Every registered taxable person who has made exports on payment of IGST, other than an input service distributor or compounding taxpayer or TDS deductor or TCS collector can file Table 6A of Form GSTR-1 electronically on the GST Portal,” the GSTN Chief Executive said.
The table can be filed from the returns section of the GST Portal.
The refund amount would be paid either through a credit to the exporter’s bank via ECS or by cheque.[/vc_column_text]
