Many suppliers assume that all B2B transactions with an active GSTIN sit exclusively under Table 4, while all export-related transactions go into Table 6. When accountants prepare monthly outward supply statements, confusion arises over how the portal classifies zero-rated domestic sales. Misallocating an SEZ invoice or a deemed export can delay your customer input tax credit or create reconciliation differences during audit.
Statutory framework for outward supply reporting
Every registered person other than an Input Service Distributor, a non-resident taxable person, or a person paying tax under Section 10, Section 51, or Section 52 must furnish details of outward supplies electronically under Section 37(1) of the CGST Act. These outward records are subsequently communicated to registered recipients so they can satisfy the statutory condition under Section 16(2)(aa) of the CGST Act to claim input tax credit.
Under Rule 59 of the CGST Rules, outward supplies furnished in Form GSTR-1 must include invoice-level details of inter-State and intra-State supplies made to registered persons. Normal taxpayers file this return monthly by the 11th of the succeeding month, while quarterly filers under QRMP file by the 13th of the month following the quarter as confirmed in the GSTN GSTR-1 User Manual. To understand how these tables interact with your broader filing workflow, check our detailed guide on GSTR-1 meaning, tables, and how it feeds GSTR-2B.
Form GSTR-1 Table 6 layout and the portal B2B tile
In statutory Form GSTR-1, Table 6 is titled Zero rated supplies and Deemed Exports. It is divided into three distinct categories:
- Table 6A (Exports): Invoices for export of goods or services out of India, whether with payment of integrated tax or without payment of tax under bond or Letter of Undertaking.
- Table 6B (Supplies made to SEZ unit or SEZ developer): Supplies of goods or services made to Special Economic Zone units or developers, with or without payment of tax.
- Table 6C (Deemed exports): Supplies notified under Section 147 of the CGST Act, such as supplies of manufactured goods to an Export Oriented Unit.
On the GST portal user interface, GSTN organizes outward supplies into functional tiles. As explained in the GSTN GSTR-1 Creation Manual, the live form tile is named Table 4A, 4B, 4C, 6B, 6C - B2B Invoices. This tile captures all outward supplies made to registered persons who hold an active GSTIN or Unique Identity Number (UIN). In contrast, Table 6A sits as a separate tile dedicated strictly to export invoices that carry shipping bill details rather than domestic buyer GSTINs.
Common mistake: Attempting to enter SEZ unit supplies or deemed exports under Table 6A. Table 6A does not provide a field for a domestic recipient GSTIN. If entered there, your recipient receives no auto-populated document in their GSTR-2B, and their input tax credit cannot be verified.
Contrasting Table 4 and Table 6 recipient reporting
When reporting recipient details, the primary distinction between Table 4 and Table 6 lies in the tax treatment and recipient classification:
| Table in Form GSTR-1 | Supply classification | Recipient GSTIN required? | Flow to recipient GSTR-2B |
|---|---|---|---|
| Table 4 (4A, 4B, 4C) | Standard domestic B2B supplies | Yes (regular registered buyer) | Reflects in B2B sheet |
| Table 6A | Direct exports (goods or services) | No (overseas customer) | No domestic GSTR-2B record |
| Table 6B | Supplies to SEZ unit or developer | Yes (SEZ unit or developer GSTIN) | Reflects in B2B SEZ sheet |
| Table 6C | Deemed exports (EOU procurement) | Yes (EOU unit GSTIN) | Reflects in B2B deemed export sheet |
For consumer supplies without a registered GSTIN, separate threshold rules apply. For instance, inter-State supplies to unregistered persons exceeding the statutory limit move to Table 5 rather than B2B tiles, as explained in our guide on B2C large invoice rules and limits.
Step-by-step: entering recipient-wise Table 6 records online
Follow these portal navigation steps to report SEZ or deemed export records with recipient details:
- Log in to the GST portal and navigate to Services → Returns → Returns Dashboard.
- Select the relevant financial year and filing tax period, then click Search.
- On the GSTR-1 tile, click Prepare Online or Prepare Offline.
- Click on the tile titled 4A, 4B, 4C, 6B, 6C - B2B Invoices.
- Click Add Record and enter the recipient GSTIN. The portal validates the GSTIN and fetches the registered legal trade name.
- Enter the invoice number (maximum 16 alphanumeric characters), invoice date, and total invoice value.
- Select the applicable Supply Type dropdown: choose SEZ supplies with payment, SEZ supplies without payment, or Deemed exports.
- Enter the taxable value against the relevant tax rate slab, verify the calculated integrated tax amount, and click Save.
If your business generates e-invoices through the Invoice Registration Portal (IRP), the data auto-populates directly into tables 4A, 4B, 4C, 6B, 6C, and 6A. As verified in the GSTN GSTR-1 FAQ, you can review and edit these auto-populated details on the portal prior to submission. However, if an auto-populated record is edited manually, the Source, IRN, and IRN Date fields will become blank.
Worked example: reporting SEZ and deemed export invoices
Consider Apex Precision Components Private Limited (Maharashtra, GSTIN 27AAACA1234A1Z5), which executed three distinct outward supply contracts during October 2026:
- Invoice INV-0841 to a domestic engineering client in Pune (GSTIN 27BBBCA5678B1Z2): Taxable value ₹2,50,000, CGST 9% (₹22,500), SGST 9% (₹22,500).
- Invoice INV-0842 to an SEZ unit in Gujarat (GSTIN 24CCCCA9012C1Z8): Taxable value ₹4,00,000, supplied with payment of IGST at 18% (₹72,000).
- Invoice INV-0843 to an Export Oriented Unit in Karnataka (GSTIN 29DDDCA3456D1Z1): Taxable value ₹1,50,000, regarded as deemed exports, supplied with payment of IGST at 18% (₹27,000).
Here is how Apex Precision reports these outward transactions in its Form GSTR-1:
| Invoice | Recipient GSTIN | GSTR-1 table / tile | Taxable value | Tax rate | IGST / CGST / SGST | Invoice total |
|---|---|---|---|---|---|---|
| INV-0841 | 27BBBCA5678B1Z2 | Table 4A (B2B Regular) | ₹2,50,000 | 18% | CGST ₹22,500 + SGST ₹22,500 | ₹2,95,000 |
| INV-0842 | 24CCCCA9012C1Z8 | Table 6B (SEZ Unit) | ₹4,00,000 | 18% | IGST ₹72,000 | ₹4,72,000 |
| INV-0843 | 29DDDCA3456D1Z1 | Table 6C (Deemed Export) | ₹1,50,000 | 18% | IGST ₹27,000 | ₹1,77,000 |
| Total | 3 invoices | B2B Invoices tile | ₹8,00,000 | 18% | ₹1,44,000 total tax | ₹9,44,000 |
Computation check: Total taxable value is ₹2,50,000 + ₹4,00,000 + ₹1,50,000 = ₹8,00,000. Total tax charged is ₹45,000 + ₹72,000 + ₹27,000 = ₹1,44,000. All three invoices are saved in the 4A, 4B, 4C, 6B, 6C tile and correctly populate the respective buyer GSTR-2B statements.
Common pitfalls when reporting Table 6 recipient details
- Entering SEZ sales as direct exports: Putting an SEZ invoice under Table 6A instead of Table 6B drops the recipient GSTIN. The buyer never sees the document in their GSTR-2B, leading to vendor payment disputes and missing ITC.
- Mismatched supply type flags: Selecting without payment of tax when tax was collected on the commercial invoice creates an immediate tax liability shortfall between GSTR-1 and GSTR-3B Table 3.1(b).
- Inactive recipient GSTIN: Attempting to upload an invoice where the recipient GSTIN was inactive on the date of document issue triggers an offline validation error, as confirmed by GSTN rules.
- Omitting shipping bill details when required: While deemed exports do not need a shipping bill, export invoices in Table 6A require shipping bill number, port code, and shipping date for customs ICEGATE integration.
Related guides
- GSTR-1 details: how to check and verify your outward supplies
- GSTR-1 Table 9 and inward supplies auto-populated from 2B: rules, corrections, and reconciliation
- How to fix excel to json error in GSTR-1 offline tool: troubleshooting guide
- How to prepare GSTR-1 offline using the official Excel format
Frequently asked questions
Which outward supplies go to Table 4 versus Table 6 in Form GSTR-1?
Regular domestic taxable supplies to registered persons belong in Table 4 (4A, 4B, 4C). Zero-rated exports of goods and services go to Table 6A, supplies to SEZ developers or units go to Table 6B, and deemed exports go to Table 6C. On the GST portal, Tables 4A, 4B, 4C, 6B, and 6C are grouped under the single B2B Invoices tile.
Do SEZ and deemed export invoices reflect in the recipient GSTR-2B?
Yes. Invoices reported under Table 6B (SEZ) and Table 6C (deemed exports) require the recipient active GSTIN. Once filed by the supplier, they flow directly into the recipient GSTR-2B B2B sheet to enable input tax credit verification under Section 16(2)(aa).
Why does Table 6A export data not appear in any recipient GSTR-2B?
Table 6A records direct exports of goods and services outside India where the overseas recipient has no Indian GSTIN. Because there is no domestic recipient GSTIN registered on the GST portal, Table 6A creates no inward ITC record in any domestic GSTR-2B.
Verify your inward B2B invoices and SEZ credits
When suppliers file SEZ or B2B supplies under Table 6 and Table 4, our free browser tool instantly compares your purchase register against downloaded GSTR-2B files to flag missing invoices and rate mismatches. Your GSTR-2B and purchase register files are read in your browser and never uploaded to any server.
Last checked: 21 October 2026. Sources: Section 37, CGST Act, Section 16, CGST Act, Rule 59, CGST Rules, GSTN GSTR-1 User Manual, GSTN GSTR-1 Creation Manual.