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All about GSTR-1E for exporters to faster refund

A new form GSTR-1E has been released by GSTN that will contain details of Export Invoices to expedite the process of refund for exporters. The details submitted in GSTR-1E will be forwarded to Customs department for verification of actual exports and accordingly refunds will be initiated.

This form has been released by GSTN to give effect to Eleventh Amendment of CGST rules- 96A according to “Notification No 51/2017 – Central Tax dated 28th October 2017”

This same information will be also be auto populated in Table 6A of GSTR 1 for the said tax period. While there is no announcement for the due date for GSTR-1E yet.

As per law an exporter is not required to make a separate application seeking refund of IGST paid on exports as GSTR – 1 itself is deemed as an application. Refund is not granted based on GSTR – 3B. However as on date submission of GSTR -1 for August and thereafter is not possible as July cycle (i.e. filing of GSTR – 1, 2 & 3) is not yet over. Hence exporters were helpless since they were not able to claim the refund of IGST paid on exports for the months of August and thereafter. To give relief to exporters, Government has added a proviso to Rule 96 as well as Rule 96A of the CGST Rules, 2017 vide Notification No. 51/2017 – Central Tax dated 28th October, 2017. It provides that in cases where GSTR – 3B has been filed but GSTR – 1 is not yet filed as date for filing has been extended, an exporter can file the information related to exports as specified under table 6A of GSTR – 1 electronically. To implement the same, on GST portal filing of said details specified under table 6A is made available in Form GSTR – 1E which exporters can file for the months of August & September if GSTR – 3B has been filed for the said months. Government shall process the refund based on the said form. Details provided in GSTR – 1E will be auto-drafted in GSTR – 1 as and when the same is made available for filing.

Hence exporters must avail this benefit immediately to get the refund of IGST paid on exports.

Text of Notification amending Rules-

in rule 96, in sub-rule (2), the following provisos shall be inserted, namely:- 
“Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs: Provided further that the information in Table 6A furnished under the first proviso shall be auto-drafted in FORM GSTR-1 for the said tax period.”; 

(iv) in rule 96A, in sub-rule (2), the following provisos shall be inserted, namely:- 

“Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs: Provided further that the information in Table 6A furnished under the first proviso shall be auto-drafted in FORM GSTR-1 for the said tax period.”

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