Export of services goes into Table 6A of GSTR-1, the "Exports" table, invoice by invoice — marked either as export with payment of IGST or export without payment of IGST (under LUT). For services, the shipping bill and port fields that goods exporters fill can usually be left blank. Get Table 6A right and it becomes the backbone of your GST refund claims and your reconciliation with the monthly EDF.
Key takeaways
- Each export invoice goes into Table 6A, not into the B2B or B2C tables.
- Choose the export type: with payment of IGST, or without payment under LUT.
- Shipping bill and port code are goods fields; for services they are generally optional.
- Corrections go into the amendments table, and export credit or debit notes are reported separately.
- The invoices in Table 6A for a month should line up with Part 2B of that month's EDF.
What Table 6A is for
GSTR-1 is the outward supplies return. Most supplies go into tables organised by the kind of recipient. Exports have their own home: Table 6A covers exports of goods and services. Supplies to SEZ units and deemed exports sit in neighbouring tables (6B and 6C), which is a common source of confusion for businesses that bill both foreign clients and SEZ clients.
Export of services is a zero-rated supply under Section 16 of the IGST Act. You can export under a Letter of Undertaking (LUT, filed on Form GST RFD-11) without paying IGST, or pay IGST and claim a refund. Table 6A asks you to say which route each invoice took.
Fields you fill for each service invoice
| Field in Table 6A | What to enter for a service export | Common slip |
|---|---|---|
| Export type | With payment of tax / Without payment of tax | Selecting "with payment" on an LUT invoice |
| Invoice number | Exactly as on your tax invoice | Extra spaces or a different prefix from the invoice |
| Invoice date | Invoice date | Using the payment date |
| Port code | Usually blank for services | Entering a random port to "complete" the row |
| Shipping bill number and date | Usually blank for services | Same as above |
| Invoice value | Total invoice value in INR | Entering the foreign-currency figure |
| Rate and taxable value | Rate applicable; taxable value in INR | Zero rate on a with-payment invoice |
| IGST amount | Only if exporting with payment of IGST | Leaving blank on a with-payment invoice |
The portal's own field labels and validations can change, so follow the current GSTN help text and your accounting software's export format. This is general information, not legal or tax advice — your CA should review your first few filings.
Converting foreign-currency invoices to rupees
GSTR-1 takes values in INR. Your invoice may be in USD, EUR or GBP, so you need a conversion rate. Which rate to use for GST is a separate question from the EDF's INR total in field 1.22, and practices vary. Pick a defensible method with your CA, apply it consistently, and show the INR value on the invoice itself so your return and invoice agree. Our article on the exchange rate for GST on export invoices goes through the options.
Worked example: one month, two routes
Harbourline Consulting Pvt Ltd files GSTR-1 monthly. In November 2026 it raised:
| Invoice | Client | Amount | INR value | Route |
|---|---|---|---|---|
| HC/26/201 | Client in Ireland | EUR 8,000 | ₹7,20,000 | LUT — without payment |
| HC/26/202 | Client in USA | USD 5,500 | ₹4,62,000 | LUT — without payment |
| HC/26/203 | Client in Singapore | SGD 3,000 | ₹1,89,000 | With payment of IGST at 18% |
In Table 6A, Harbourline reports three rows. The first two are "without payment of tax" with no IGST. The third is "with payment of tax", taxable value ₹1,89,000 and IGST ₹34,020. Port and shipping bill fields stay blank.
The same three invoices appear as three rows in Part 2B of Harbourline's November EDF, due 30 December 2026. One return, one EDF, same three invoice numbers.
Why would anyone pay IGST on an export? Usually because the LUT lapsed or wasn't filed for the year. Our guide on exporting without LUT and claiming a refund explains when that happens and what follows.
Amendments, credit notes and advances
Fixing an invoice already reported
If you reported an export invoice with a wrong number, date or value, correct it through the amendments table for exports in a later return. Don't delete and re-enter it as a fresh invoice — the original stays on record.
Credit and debit notes on exports
A credit note against an export invoice (for a discount or a cancelled service) is reported in the credit/debit note section of GSTR-1, linked to the original export invoice. The note should state the export type of the original invoice. Our credit note generator builds a GST-compliant note with a reference to the original invoice.
Advances from foreign clients
Advance receipts for exports raise their own GST and FEMA questions. Treatment is specialised; ask your CA rather than following a rule of thumb.
Reconciling Table 6A with your EDF and FIRAs
Three records describe the same exports from different angles:
- GSTR-1 Table 6A — what you invoiced, for GST.
- EDF Part 2B — what you declared, for FEMA.
- FIRAs / bank advices — what you were paid.
Each month, run a quick three-way check: every invoice in Table 6A should be on the EDF for that invoice month, and every paid invoice should have a FIRA. Differences are usually innocent — a credit note, a short payment, a timing gap — but they are much easier to explain when you spot them the same month. Remember that the EDF is a FEMA declaration; it does not change your GST obligations, and filing one does not replace the other.
Frequently asked questions
Which table of GSTR-1 is used for export of services?
Table 6A, the exports table. Each export invoice is reported there with its export type — with payment of IGST or without payment under LUT. Supplies to SEZ units go in a different table.
Do I need a shipping bill number for services in Table 6A?
Generally no. Shipping bill and port code are goods fields; services exports don't have a shipping bill. Follow the portal's current validation messages and your CA's guidance if the system asks for them.
Should invoice values in GSTR-1 be in foreign currency or rupees?
Rupees. Convert each foreign-currency invoice to INR using a consistent, defensible method agreed with your CA, and show the INR value on the invoice so the return and invoice match.
How do I report a credit note against an export invoice?
Report it in the credit/debit notes section of GSTR-1, linked to the original export invoice and its export type. Keep the credit note referenced to the invoice number so your EDF records can be adjusted too.
Does filing GSTR-1 replace the EDF?
No. GSTR-1 is a GST return; the EDF is a FEMA declaration to your AD bank. Both are needed for the same exports, and the invoice list in each should agree.
Bottom line
Table 6A is simple once you treat it as a mirror of your export invoices: one row each, the right export type, values in rupees. Build those invoices with the free export invoice generator and declare the same list on your monthly EDF form.
This guide is general information for Indian businesses, not legal or tax advice. Rules and bank processes change — confirm specifics with your AD bank or chartered accountant.