Exporters must file GSTR-1E for every month to speed up their refund claims

The Government of India vide notification 51/2017 of Central tax has amended Rule 96 and Rule 96A of the CGST Rules, 2017 to give relief to exporters in a step to speed up the refund process.


As we know the Rule 96 and 96A provides that refund to exporters will be issued after they have filed GSTR1 and GSTR-3 or GSTR-3B. Since the facility of filing GSTR-1 is available only for the month of July and not for subsequent months, the Government vide notification No. 51/2017 of Central Tax has provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended , 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. It is also further 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.

In implementation thereof of the said notification an online form GSTR-1E has also been introduced on the GST portal, which is nothing but is Table-6A of GSTR-1.Thus in order to speed up the refund claims exporters must start filing GSTR-1E on the GST portal for every month.

Posted by AMIT BAJAJ ADVOCATE at 9:38 AM

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