Export Sales in GSTR-1 Table 6A: Fields, LUT and IGST Refund
Export sales go in Table 6A of GSTR-1, one row per export invoice. You mark whether IGST was paid or the goods went under an LUT, and add the port code and shipping bill details when you have them. If you paid IGST, this row is what starts your refund, so it must match the shipping bill exactly.
- Exports are zero-rated: you either export under an LUT without paying IGST, or pay IGST and get it refunded.
- For exports with IGST paid, the shipping bill itself is treated as the refund application once GSTR-1 and GSTR-3B are filed.
- The invoice number in Table 6A must be the same as on the shipping bill. The port code is a six-character code set by ICEGATE.
- Shipping bill details are not compulsory when you file. You can add them later through the amendment table, 9A.
- The IGST you show in Table 3.1(b) of GSTR-3B must be equal to or more than the IGST in Tables 6A and 6B.
In this guide
Why does an export need its own table?
A sale to a buyer abroad is not a domestic consumer sale, so it does not belong in Table 7. GST treats it as a zero-rated supply: no GST is finally collected on it. The government still wants to see it, and customs needs to match it with the goods that left the country.
Table 6A is that bridge. The portal passes your Table 6A data to ICEGATE, the customs system, which checks it against the shipping bill and the export manifest. When they agree, a refund of IGST paid on export can be processed without a separate application.
LUT or IGST paid: which row do you make?
| Point | Under LUT (without payment) | With IGST paid |
|---|---|---|
| GST payment field in Table 6A | Without payment of tax | With payment of tax |
| IGST shown on the invoice | Nil | IGST at the product's rate |
| GSTR-3B | Taxable value in Table 3.1(b), tax nil | Value and IGST in Table 3.1(b) |
| How you get money back | Refund of unused input tax credit by form RFD-01, if you want it | IGST refund through the shipping bill, paid by customs |
| What must exist first | An LUT in Form RFD-11 for that financial year | Nothing extra, but your cash is tied up until the refund |
Most small online exporters file an LUT at the start of the year and export without paying IGST. The LUT steps are in our guide to selling on Etsy from India.
What each field in Table 6A asks for
- Invoice number and date. Exactly as on your export invoice and on the shipping bill. One extra character breaks the match.
- Port code. The six-character ICEGATE code of the port, airport or courier terminal the goods left from. It is printed on the shipping bill.
- Shipping bill number and date. The portal accepts a number of 3 to 15 digits. Leave blank if you do not have it yet.
- Total invoice value. The full invoice value in rupees.
- GST payment. Whether IGST was paid on this invoice.
- Rate and taxable value. The taxable value against the right rate. IGST fills in from it, and you can edit it.
How to report an export, step by step
- Before the first export of the year, check that your LUT for that financial year is filed and accepted.
- Raise the export invoice in your own name. If under LUT, it should say the supply is made without payment of IGST.
- When the goods leave, collect the shipping bill number, date and port code from your courier, the marketplace's shipping partner or your customs agent.
- In GSTR-1, open 6A Exports Invoices and add one row per invoice. Pick the payment type, then fill the fields above.
- Put the same export value, and IGST if any, in Table 3.1(b) of GSTR-3B for that month.
- If the shipping bill comes later, add it in Table 9A in the month you receive it.
- For IGST paid exports, track the status under Services, Refunds, on the portal.
A worked example
Arjun in Jaipur sells block-printed bedsheets abroad through a marketplace. In August he ships 15 orders worth Rs 2,40,000. Each sheet is under Rs 2,500, so the domestic rate would be 5%.
With an LUT filed in April: 15 rows in Table 6A marked without payment. Taxable value Rs 2,40,000, IGST nil. GSTR-3B Table 3.1(b) shows Rs 2,40,000 and nil tax. He pays nothing on these sales.
Without an LUT: the same 15 rows, marked with payment, carry IGST of Rs 12,000. He pays it in GSTR-3B, in Table 3.1(b), and waits for the refund through the shipping bills. If he puts the Rs 12,000 in Table 3.1(a) by mistake, or shows less than Rs 12,000 in Table 3.1(b), the data is not sent to customs and the refund does not start.
Same goods, same month. The LUT keeps Rs 12,000 in his account instead of in a refund queue.
The mistakes people usually make
The first is putting exports in Table 7 with the consumer sales, often because the marketplace report lists them together. Then nothing reaches customs, and an IGST refund never starts.
The second is invoice numbers that do not match. The marketplace or courier prints one number on the shipping bill and your accounting invoice carries another. Customs rejects the match. Use one number everywhere.
The third is the wrong payment type: marking an LUT export as with payment, or the reverse. And the fourth is exporting in April before the new year's LUT is filed. Each of these can be fixed through Table 9A within the time allowed, but each fix costs you a month.
When to do it yourself
A few export orders a month under an LUT are easy to report yourself, once you have a routine for collecting shipping bill details. Get help if you export with IGST paid and a refund is stuck, if you claim refunds of unused credit, or if your exports also go to SEZ units, which have their own table. If you need to correct an earlier month, see how to amend GSTR-1 after filing.
Sources
- GST portal FAQs on refund of IGST paid on export of goods (tutorial.gst.gov.in) (checked 13 Nov 2026)
- GST portal manual on preparing GSTR-1, Table 6A and Table 9A (tutorial.gst.gov.in) (checked 13 Nov 2026)
- GST portal FAQs on Form GSTR-1, shipping bill details (tutorial.gst.gov.in) (checked 13 Nov 2026)
- GST portal help: exports as zero-rated supplies (tutorial.gst.gov.in) (checked 13 Nov 2026)
- GST portal FAQs on the LUT in Form RFD-11 (tutorial.gst.gov.in) (checked 13 Nov 2026)
- GST portal manual on refund of input tax credit on exports without IGST (tutorial.gst.gov.in) (checked 13 Nov 2026)
How AprilTax can help
Most of your sales are probably still domestic. AprilTax's free GSTR-1 tool reads the reports you download from Amazon, Flipkart or Meesho, prepares the GSTR-1 tables, runs about 30 checks and gives you a JSON file to upload on the GST portal yourself. Start with the free GSTR-1 tool.
Frequently asked questions
Where do I show export sales in GSTR-1?
Is the shipping bill number compulsory in Table 6A?
Do exports under LUT go in Table 6A?
Do I need to file a separate refund application for IGST paid on exports of goods?
Why has my IGST export refund not started?
What is a port code?
Where do exports go in GSTR-3B?
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