GSTR-1 for Export of Services: How to File & Examples

India exports billions of dollars worth of services every year. IT, consulting, legal, design, Indian professionals bill clients across the globe. GST recognizes this. Export of services is zero-rated, which means no tax burden on the transaction and the ability to claim back input tax credit.

But a large number of service exporters leave refunds unclaimed or face months of delays. The reason is usually the filing. And GSTR-1 is where it starts. 

This article covers everything a service exporter needs to know about GSTR-1 for export of services. What it is, how exports are defined and reported, how to file step by step, and what you need to avoid.

• Export of services under GST has to satisfy all five conditions of Section 2(6) of the IGST Act. 
• Export of services is a zero-rated supply. You either export under LUT with no IGST outflow, or pay IGST and claim a refund later.
• All export invoices go into Table 6A of GSTR-1. Shipping bill, port code, and shipping date fields can be left blank for services.
• In Table 12's HSN summary, exports must be reported under the B2C tab, not B2B. Getting this wrong triggers validation errors.
• BRC and FIRC are mandatory documents for service export refund claims under Rule 89(2). Their invoice numbers and values must match what is declared in GSTR-1.
• Late GSTR-1 filing attracts fees of ₹50 per day, capped based on turnover. More importantly, it blocks GSTR-3B filing and delays buyer ITC.

GSTR-1 is a return you file to report all your outward supplies. Basically, everything you sold during a period. It is a monthly or quarterly statement of outward supplies that all registered taxpayers making outward supplies of goods and services must furnish on the GST portal.

Every invoice raised and every service billed goes into GSTR-1. Its details flow directly into your summary return, GSTR-3B. So whatever you enter here sets the foundation for the rest of your GST compliance.

Now, why does this matter specifically for service exporters?

Because exporters must report their export transactions through GSTR-1, and this is where your zero-rated supplies get formally declared to the GST system. If you skip this or fill it incorrectly, your refund claims get delayed or rejected. Your entire ITC refund process starts here.

It's defined under Section 2(6) of the IGST Act. A service qualifies as an export of services only if all these conditions are satisfied: 

• The location of the supplier is in India
• The recipient of the service is located outside India
• The place of supply of the service is outside India
• The payment for the service has been received in convertible foreign exchange or in Indian rupees wherever permitted by the RBI
• The supplier and the recipient are not merely establishments of the same distinct person

Note: If an Indian branch of a foreign company bills its own parent company abroad, that is generally not an export of services. However, a company incorporated in India under the Companies Act, supplying services to establishments of a foreign company located and incorporated outside India, would not be barred by this condition. And would qualify as export of services, subject to fulfillment of the other conditions. So an Indian subsidiary billing its foreign parent, where both are separately incorporated, does qualify.

Export of services goes into Table 6A of GSTR-1.

Table 6A is used for reporting all export transactions, whether made with or without the payment of IGST. This applies to both goods and services exporters. 

Table 6A has fields for port code, shipping bill number, and shipping bill date, all of which relate to physical goods moving through customs.

For export of services, the shipping bill, port code, and shipping date fields may be left blank. Services are not physically shipped, so there is no shipping bill involved. You simply leave those fields empty and fill in the invoice details.

Invoice number and date, total invoice value, taxable value, and the GST payment type. Whether the export is with or without payment of IGST.

If you are exporting under LUT (without paying IGST), the tax rate is entered as 0%. Table 6A is meant for zero-rated supplies, so you report the taxable value with tax rate as 0% when exporting under LUT. If you paid IGST on the export, you report the applicable tax amount instead.

When you export services, you have two options under GST. You either export without paying IGST by filing a Letter of Undertaking (LUT), or you pay IGST on the export invoice and claim a refund later. 

Route 1: Export under LUT (without payment of IGST)

An LUT is submitted in Form GST RFD-11 on the GST portal for every financial year. It allows registered taxpayers who export goods or services to make those exports without payment of IGST.

In Table 6A, you select "Without payment of tax" as the supply type. The tax rate is reported as 0%, reflecting the zero-rated nature of the supply. 

Your invoice goes to the foreign client with zero GST. If you have accumulated ITC on your inputs, you can claim that separately through Form RFD-01.

This route suits service exporters, IT and consultancy firms, and businesses with tight cash flow, since there is no upfront tax payment and working capital stays intact.

Route 2: Export with payment of IGST

Here, you charge IGST on the export invoice at the applicable rate. In Table 6A, you report the taxable value along with the IGST amount at the applicable rate. For example, 18% for most services. You select "With payment of tax" as the supply type.

Here is the full process for filing export of services in GSTR-1:

Step 1: Log in to the GST portal

Visit gst.gov.in, click Login, and enter your username, password, and captcha code.

Step 2: Go to the Returns Dashboard

Navigate to Services > Returns > Returns Dashboard. Choose the correct financial year and return filing period. Click Search to view available returns for that period.

Step 3: Open GSTR-1

Go to the GSTR-1 tile for the chosen period. You can either prepare online by entering data directly on the portal, or upload a JSON file generated from your accounting software.

Step 4: Go to Table 6A 

Once inside GSTR-1, scroll to Table 6 and click on Table 6A. Table 6A covers all export sales, both with payment of IGST and without payment under LUT. For export of services under LUT, you will be in 6A with supply type set to "Without payment of tax."

Click Add Invoice and start entering details.

Step 5: Fill in the invoice details

For each export invoice, enter the following:

• Invoice number and invoice date
• Total invoice value (in INR. Use the RBI exchange rate on the invoice date if the invoice is in foreign currency)
• Taxable value
• Supply type: "WPAY" if paying IGST, "WOPAY" if under LUT
• Tax rate: 0% if under LUT; applicable rate (e.g. 18%) if paying IGST

Click Save after each invoice.

Step 6: Generate summary and review

Post completion of all entries, click Generate Summary. The system processes your data and displays a complete view of all transactions. Review total taxable value, IGST amounts, and match them against your sales register before proceeding.

Step 7: Submit and file

Click Submit. After submission, you still need to file the return using either a Digital Signature Certificate (DSC) or an Electronic Verification Code (EVC). 

Once filed, an Acknowledgement Reference Number (ARN) is generated. Save it, this confirms your GSTR-1 has been successfully filed for that period.

When you open Table 6A on the GST portal, you land on the "Exports -Add Details" page. Here is what each field asks for:

1. Invoice number

Enter the invoice number issued against your export sale. Keep it exactly as written on the invoice you raised for your foreign client.

2. Invoice date

Enter the date on which the invoice got generated.

3. Port code

This is an alphanumeric six-character code as prescribed by ICEGATE. For export of services, this field can be left blank.

4. Shipping bill number and shipping bill date

Again, not applicable for services. A taxpayer can furnish details of export invoices in GSTR-1 and file the return without mentioning the shipping bill number and date. For service exporters, simply leave these fields empty.

5. Total invoice value

This is the total amount of all goods or services supplied under that invoice. If your invoice is in foreign currency, convert it to INR using the RBI reference rate on the invoice date.

6. GST payment type

Confirm if the GST payment is with “payment of tax” or without it from the drop-down list. If you are exporting under LUT, choose "Without payment of tax." If you paid IGST on the invoice, choose "With payment of tax."

7. Taxable value and tax amount

Enter the taxable value of the service. The Amount of Tax fields are auto-populated depending on the values entered in Taxable Value fields. However, the taxpayer can edit the tax amount.

Once you have entered your export invoices in Table 6A, two more tables need your attention. Table 12 and Table 13, which are now mandatory.

Table 12: HSN/SAC summary

Table 12 is the dedicated section for providing HSN summary details. Here, taxpayers must specify HSN codes for goods and services supplied during the relevant tax period.

For service exporters, this means reporting your SAC code.

Table 12 now includes two distinct tabs: "B2B Supplies" and "B2C Supplies."

Your foreign client may be a business. But for GSTR-1 purposes, they do not have an Indian GSTIN. Exporters have to report the HSN/SAC code under B2C Supplies, irrespective of filing in Table 6A or 6B. Export is outside India to customers who do not have a GST number of India, hence they are unregistered dealers in India.

So even if you are billing a large corporation in the US or UK, your export invoice goes under the B2C tab in Table 12.

Table 13: Document summary

Table 13 requires taxpayers to provide detailed documentation summaries of their outward supplies. Like specific details about tax invoices issued during the month to ensure transparency and accuracy in reporting.

In simple terms, it is a count and summary of all documents you raised during the period. Table 13 includes tax invoice numbers, invoice breakup including total sales, number of invoices issued, cancelled invoices, and net issued invoices.

In GSTR-1, your export invoices go into Table 6A. In GSTR-3B, zero-rated supplies, including export of services, are reported under Table 3.1(b).

For export of services, both returns must have the same information. If they don't, your refund claim runs into trouble.

Why the match matters for refunds

The GST department cross-checks GSTR-1 and GSTR-3B automatically. If outward supplies are correctly declared in GSTR-1 but under-reported in GSTR-3B, the taxpayer may face recovery proceedings under Section 73 or Section 74. Any short payment due to a mismatch also triggers interest liability under Section 50. 

The automated mismatch notice: Rule 88C

CBIC has inserted Rule 88C to the CGST Rules, 2017, providing for automated intimations being sent to taxpayers in Form DRC-01B over GSTR-1 vs GSTR-3B mismatches. Failure to respond to the intimation may result in blocking of GSTR-1 filing for the subsequent tax period.

If no reply or payment is made within 7 days of receiving a DRC-01B notice, recovery starts automatically. There is no hearing before that happens. 

How to keep things aligned

Errors found in GSTR-1 can be rectified in subsequent periods under Section 37(3), while corrections in GSTR-3B are made under Section 39(9).

The practical approach is to reconcile every month before filing GSTR-3B. Compare your export invoices in Table 6A of GSTR-1 against what you are declaring in Table 3.1(b) of GSTR-3B. 

The taxable values must match. When a mismatch notice arrives, what works is documented proof that reconstructs your reporting trail. 

Export of services has its own set of filing pitfalls. Some are general GSTR-1 errors that affect all taxpayers. Others are specific to exporters.

1. Reporting exports under the B2B table

Export invoices do not belong in the B2B tables. Misreporting them there can directly block refunds. 

2. Wrong supply type 

If you are exporting under LUT, the supply type must be marked as WOPAY (without payment of tax). Selecting WPAY instead means you are declaring that IGST was paid, which it was not. Charging IGST when LUT applies causes incorrect liability and creates a reconciliation mess.

3. Leaving exports out of GSTR-3B Table 3.1(b)

Export invoices correctly filed in Table 6A of GSTR-1 sometimes get reported under Table 3.1(a) in GSTR-3B instead of Table 3.1(b). Zero-rated sales correctly reported in Table 6A of GSTR-1 but incorrectly reported under Table 3.1(a) in GSTR-3B. 

4. Wrong invoice value due to currency conversion

Export invoices are often raised in foreign currency. The invoice value in GSTR-1 must be entered in Indian rupees. Use the RBI reference rate on the date of supply. Decimal point and conversion errors that inflate or deflate the invoice value are reported to the government as actual figures. And correcting them requires a formal amendment process.

5. Using the wrong HSN/SAC code

Misclassifying services under the wrong SAC code leads to over or underpaid GST. For export of services, the SAC code also determines how your turnover is classified in Table 12. An incorrect code can cause validation errors during filing.

Penalties here apply to all GSTR-1 filers. But for service exporters, the stakes are higher as delays and errors do not just attract fees, they directly block your refund pipeline.

Late filing fees

The daily late fee per return is ₹50 per day for returns with tax liability (₹25 CGST + ₹25 SGST), and ₹20 per day for nil returns (₹10 CGST + ₹10 SGST).

The maximum late fee is capped based on your annual aggregate turnover. For turnover up to ₹1.5 crore, the cap is ₹2,000. For turnover between ₹1.5 crore and ₹5 crore, it is ₹5,000. For turnover above ₹5 crore, the cap is ₹10,000 per return.

The GST portal calculates and levies late fees automatically. You generally cannot file a return without paying the applicable late fee first.

Interest on late tax payment

Late fees apply to GSTR-1 filing delays. But if the delay also causes late tax payment, interest kicks in separately. Interest is levied at 18% per annum on the outstanding tax amount, calculated from the day after the due date until the date the payment is made. 

For service exporters under LUT, there is no IGST outflow, so this interest charge typically does not apply directly. For those exporting with IGST payment, any delay in GSTR-3B payment after GSTR-1 is filed late carries this interest cost.

System blocks

Late fees are the visible cost. The operational impact is often worse. If GSTR-3B for the preceding month is not furnished, the registered person will not be allowed to furnish GSTR-1. 

Conversely, non-filing of GSTR-1 blocks the filing of GSTR-3B. The two returns are interlinked. One cannot be filed without the other being current.

What incorrect filing does to your refund

A delayed or incorrect GSTR-1 also delays or rejects your ITC or IGST refund claim. Your customers' GSTR-2A and GSTR-2B will not reflect your invoices until GSTR-1 is filed correctly, which means ITC claims get disrupted and disputes follow.

For export of services under LUT, your accumulated ITC refund claim through RFD-01 is cross-verified against your GSTR-1 data. Any mismatch or missing invoice means the refund processing stalls.

Persistent non-compliance 

The GSTN keeps a compliance score for every business. Missed deadlines lower this score, which can trigger audits, affect loan eligibility, and reduce credibility with potential business partners.

At the far end, persistent non-filing can result in GST registration cancellation and legal repercussions under the CGST Act.

General penalty under Section 125

If no specific penalty is provided for a particular contravention, a general penalty of up to ₹25,000 may be applied under Section 125 of the CGST Act.

GSTR-1 is your GST declaration. FIRC, BRC, and SOFTEX are on the banking and foreign exchange side. But all of them feed into your refund claim.

FIRC proves that foreign money reached your Indian account. BRC links that payment to your export documentation and proves the export cycle is complete.

Rule 89(2) of the CGST Rules specifically requires a statement with invoice numbers, dates, and the relevant BRC or FIRC when claiming a refund for export of services. Those invoice numbers must exactly match what you declared in Table 6A of GSTR-1.

SOFTEX applies only to IT and ITeS exporters. Banks issue a BRC only after verifying your SOFTEX form. No SOFTEX means no BRC, which means no refund.

For non-IT service exporters, BRC and FIRC are sufficient.

A mismatch between GSTR-1 invoice values and BRC or FIRC figures is one of the most common reasons refund claims get stuck. Keep all four aligned: invoice, GSTR-1 entry, FIRC, and BRC.

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Getting a GST refund as a service exporter is not automatic. It depends on a chain of documents. And GSTR-1 is where that chain starts.

The invoice you report in Table 6A must match your FIRC, your BRC, and your GSTR-3B declaration. If any of these don't align, your refund gets delayed or rejected.

There are no shortcuts here. File on time, report in the right tables, keep your documents consistent, and renew your LUT before each financial year. Do that, and the refund process stays clean.