Exporting goods or services requires precise disclosure in Form GSTR-1 to prevent frozen working capital. Under Section 16 of the Integrated Goods and Services Tax Act, exports are treated as zero-rated supplies. In Form GSTR-1, these transactions do not appear in general outward supply tables such as Table 4A or Table 5. Instead, every export invoice must be furnished at an invoice level in Table 6A, titled "Export Invoices". For an overall view of how outward tables connect across the compliance cycle, see GSTR-1 meaning, tables, and how it feeds GSTR-2B.
Export options: with payment vs without payment of tax
Under Section 16(3) of the IGST Act, an exporter has two distinct routes for zero-rated supplies:
- Exports with payment of integrated tax (WPAY): The exporter charges and pays IGST on the export invoice using available input tax credit or cash ledger balance in Form GSTR-3B. The shipping bill itself serves as the refund application once Form GSTR-1 Table 6A details transmit to Customs.
- Exports without payment of tax under bond or LUT (WOPAY): The exporter pays zero tax on the outward supply, provided a valid Letter of Undertaking has been submitted prior to dispatch. The exporter then claims a refund of unutilised input tax credit accumulated on inputs and input services under Rule 89(4) of the CGST Rules.
Letter of Undertaking requirement: Under Rule 96A(1) of the CGST Rules, any registered person choosing to export goods or services without payment of integrated tax must furnish, prior to export, a bond or a Letter of Undertaking in Form GST RFD-11 to the jurisdictional Commissioner. Exporting under WOPAY without an active LUT forces tax liability along with applicable interest.
Key fields in GSTR 1 Table 6A
According to the official GSTN GSTR-1 manual for outward supplies, Table 6A requires the following invoice-level attributes:
- Invoice Number and Date: Unique alphanumeric serial number up to 16 characters.
- Total Invoice Value: Total invoice amount in Indian Rupees, converted using CBIC exchange rates applicable on the date of invoice.
- GST Payment Type: Dropdown selection of either "With Payment of Tax" (WPAY) or "Without Payment of Tax" (WOPAY).
- Port Code: Six-character alphanumeric code of the customs port through which goods leave India (e.g. INNSA1 for Nhava Sheva). This field is mandatory for export of goods to ensure customs validation.
- Shipping Bill Number / Bill of Export Number and Date: The official document number issued by customs.
- Taxable Value and Tax Rates: For WPAY, enter taxable value against the relevant rate slab (0.1%, 5%, 12%, 18%, or 28%), which calculates integrated tax and cess. For WOPAY, enter taxable value under the zero-rate slab.
Auto-population from e-invoicing: For taxpayers covered under mandatory e-invoicing, export invoice data generated via the Invoice Registration Portal auto-populates directly into Table 6A. Verify the auto-populated figures and shipping bill credentials before submitting Form GSTR-1.
Worked example: invoice reporting and refund calculation
Consider an engineering goods manufacturer in Pune supplying industrial valves to an overseas customer in Germany. The business issues an export tax invoice with details below:
| Invoice Field | Option A: With Payment of Tax (WPAY) | Option B: Without Payment of Tax (WOPAY) |
|---|---|---|
| Invoice Number | EXP-2026-089 | EXP-2026-089 |
| Invoice Date | 12 October 2026 | 12 October 2026 |
| Port Code & Shipping Bill | INNSA1 / SB-8910421 dt 14-10-2026 | INNSA1 / SB-8910421 dt 14-10-2026 |
| Taxable Export Value | ₹10,00,000 | ₹10,00,000 |
| Applicable IGST Rate | 18% | 0% (under RFD-11 LUT) |
| Integrated Tax Amount | ₹1,80,000 | ₹0 |
| Total Invoice Value | ₹11,80,000 | ₹10,00,000 |
| Refund Mechanism | Direct IGST refund via Customs | Accumulated ITC refund via RFD-01 |
Under Option A (WPAY), the exporter reports ₹10,00,000 taxable value and ₹1,80,000 integrated tax in Table 6A. The exporter also includes ₹1,80,000 in Table 3.1(b) of Form GSTR-3B and discharges the liability. Customs extracts this data directly from GSTN. When the shipping bill data transmitted to ICEGATE matches the invoice number and IGST amount, the refund of ₹1,80,000 is directly credited to the exporter's bank account.
Under Option B (WOPAY), the exporter enters ₹10,00,000 in Table 6A under the zero-rate slab and reports ₹10,00,000 in Table 3.1(b) of Form GSTR-3B under zero taxable supply. No tax is paid. Instead, the exporter computes the maximum refund of unutilised input tax credit under Rule 89(4) of the CGST Rules using the statutory formula:
If Net ITC on inputs and input services for the period is ₹1,50,000, zero-rated turnover is ₹10,00,000, and Adjusted Total Turnover is ₹10,00,000, the refund claim filed in Form GST RFD-01 under CBIC Circular No. 125/44/2019-GST equals (₹10,00,000 × ₹1,50,000) ÷ ₹10,00,000 = ₹1,50,000.
Common matching errors and refund rejections
When reporting export invoices in Table 6A, discrepancies between GST returns and customs records cause severe refund backlogs:
- Mismatch in invoice number or date: Any formatting difference between the invoice reported in Table 6A and the commercial invoice declared in the shipping bill prevents customs matching.
- Tax amount discrepancy: For WPAY exports, the integrated tax reported in Table 6A must match the IGST paid in Table 3.1(b) of Form GSTR-3B. If GSTR-3B tax payment is less than GSTR-1 Table 6A, customs blocks transmission.
- Missing or incorrect port code: Providing an invalid port code prevents Customs systems from routing data to the local customs house.
- Table 9A amendment failures: If an export invoice was omitted or reported with errors, rectify the entry in Table 9A (Amendments to Export Invoices) in a subsequent tax period. Customs revalidates the record once the amended return is filed.
Frequently asked questions
Can an export invoice be saved in Table 6A without a shipping bill number?
Yes, if the shipping bill number or bill of export is not yet available when filing Form GSTR-1, the portal allows saving the invoice with blank shipping bill details. Taxpayers can update the shipping bill number and port code in a subsequent period through Table 9A amendment tiles.
How does Table 6A link to automated export refunds?
For exports with payment of IGST, data transmitted from Table 6A to Customs systems matches invoice number, tax amount, and shipping bill number. If all match without error, Customs disburses the refund directly to the bank account without requiring Form GST RFD-01.
Reconcile export ITC with your purchase register
Accurate export refunds under LUT depend on claiming every rupee of eligible input tax credit on your raw materials and capital goods. Check your vendor invoices against GSTR-2B directly in your browser.
Your GSTR-2B and purchase register files are read in your browser and never uploaded to any server.
Last checked: 27 October 2026. Sources: GSTN GSTR-1 Outward Supplies Guide, Rule 96A CGST Rules, Section 16 IGST Act, CBIC Circular No. 125/44/2019-GST.