How to claim refund on export of service under GST
This article explains about how to claim refund on export of service.
Taxpayers who export goods or services can choose any of the following options provided, export service in India considered as zero-rated supplies under goods and services tax or GST.
Export with bond or Letter of Undertaking, without payment of tax and claim refund of Input Tax Credit or
Pay IGST after setting-off Income tax credit and claim the refund of tax paid.
In order to claim the refund, one must satisfy the following conditions when IGST is paid.
- The GSTR 3B (monthly due) returns filed.
- Table 6A containing details of export in GSTR-1 must be filed and Table 6A containing shipping bill details and invoice details in GSTR-1 must match.
- In GSTR-3B, the amount of IGST mentioned must be equal or more than the IGST as shown in Table 6A of GSTR-1.
How to fill Table 6A of GSTR-1 on GST portal?
- login to the gst.gov.in.
- After logging in to gst.gov.in, go to services > Returns > Return Dashboard. Select the month and click on search.
- Choose “Prepare Online” in the ‘Table 6A of GSTR-1’
- Now choose “Initiate NIL Filling’
- Then choose “Add Details” and add details of invoices.
- After verification, click on “file return” and complete the process.