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Exporting goods from India is thrilling, until it meets compliance.
For Chartered Accountants managing export-led clients, GSTR-1 filing is less of a form and more of a labyrinth. Especially when it comes to zero-rated supplies.
Between the different tables, dual reporting paths (with vs. without IGST), and refund dependencies, GSTR-1 doesn’t just report exports, it decides whether or not your client gets their hard-earned refund.
One wrong table, and you’re looking at months of delays.
So, let’s cut through the chaos.
GSTR-1 is the monthly (or quarterly) statement that captures outward supplies. It includes everything from domestic B2B to exports, deemed exports, and supplies to SEZs.
The headache begins with zero-rated supplies. Because unlike exempt or nil-rated items, zero-rated supplies are GST-free at the point of sale but still eligible for ITC refunds. And that’s when the pressure to file correctly goes through the roof.
So, for every CA handling clients with export operations, one thing is clear:
Mastering the GSTR-1 export sections isn’t optional. It’s survival.
Zero-rated supplies under GST include:
These are not exempt. That’s the big difference. Zero-rated supplies let you:
This means exporters get the best of both worlds: no GST output liability + ITC benefits.
This is where things start falling apart.
GSTR-1 has a few key tables related to exports:
| Table | Purpose |
|---|---|
| 6A | Export Invoices |
| 6B | Supplies to SEZ |
| 6C | Deemed Exports |
Each table demands:
Most errors happen when:
And that tiny mistake? It doesn’t just mess with GSTR-1. It halts refunds under RFD-01.
Under GST, exports can be carried out in two ways:
Both options are legal. But they require different declarations in GSTR-1:
| Option | Report In | Invoice Marking |
|---|---|---|
| IGST Paid | Table 6A | Mark as “With tax” |
| LUT Route | Table 6A | Mark as “Without tax” |
Choose the wrong tag, and you’re in refund rejection territory.
GST returns don’t work in isolation. Export data must sync with:
That’s why you need to mention:
Mismatch between GSTR-1 and ICEGATE = delayed refund
The customs system and GSTN are meant to auto-match data. But typos, late uploads, or skipped shipping bill numbers can derail this sync.
Supplies to SEZ units are considered zero-rated, but they aren't treated the same as exports.
These go under:
Common issues include:
This one’s tricky because SEZ refund rejections aren’t just bureaucratic, they’re often irreversible due to time limitations.
Exporters often claim refunds via Form RFD-01. But here’s the kicker:
That claim is only as good as the GSTR-1 data behind it.
Common issues that kill refund timelines:
Case in point:
A client exported goods worth ₹10 lakh. GSTR-1 was filed under B2B instead of reporting it in Table 6A.
Result? ICEGATE didn’t match the invoice. Refund delayed 4 months.
Eventually refiled via amendment but by then, interest costs kicked in.
Let’s face it: export filing in GSTR-1 is not scalable manually.
Here’s what forward-thinking CA firms are doing:
Vyapar TaxOne is built for Chartered Accountants managing high-volume GST operations. It offers GST reconciliation for now.
Here’s what you’ll love:
Soon, Vyapar TaxOne will also roll out a GST filing feature that auto-fetches customs data, helping you avoid deadlines altogether.
Bonus: You can try Vyapar TaxOne absolutely free, no strings attached.
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Yes, exports of goods and services are classified as zero-rated supplies, not exempt or nil-rated.
They should be reported in Table 6B of GSTR-1 along with the recipient’s GSTIN and SEZ endorsement.
Yes, with a valid LUT (Letter of Undertaking), you can export without paying IGST.
They won’t sync with ICEGATE, and refund claims under RFD-01 will be delayed or rejected.
Yes. You can rectify errors by filing a GSTR-1 amendment in a later return period.
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