What is GSTR-1?
GSTR-1 is the statement of outward supplies under GST. Every regular registered taxpayer files it monthly, or quarterly if they have opted for the QRMP scheme meant for smaller businesses. It lists the invoices you issued: B2B supplies invoice by invoice, B2C supplies in summary, credit and debit notes, advances and exports.
Exports have their own section, commonly referred to as Table 6A. There you report each export invoice with its number, date and value, and whether it was made with payment of IGST or without payment under an LUT.
Why it matters for exporters
GSTR-1 is where your exports become visible to the GST system. If an export invoice is missing, misclassified as a domestic sale or reported with the wrong value, your refund claim can stall later, whether you exported under LUT and want back unused input tax credit, or paid IGST and want that refunded.
The EDF is a separate FEMA declaration filed with your AD bank, and it does not change your GST obligations. Still, the two should tell the same story. The invoices you list in Part 2B of the EDF for a month should match the export invoices in your GSTR-1 for the same period. A simple monthly routine helps: close your invoices, file the EDF within the deadline and make sure the same list feeds GSTR-1.
Example
Coral Bay Consulting LLP raises four export invoices in November 2026 totalling USD 31,500, all under LUT. Its accountant reports them in Table 6A of the November GSTR-1 as exports without payment of tax. The same four invoices make up the November EDF, due by 30 December 2026, which the firm prepares with the free EDF form generator.
Common confusion
GSTR-1 reports supplies; GSTR-3B is the summary return where tax is actually paid. Both matter for exporters. For the export table specifically, read GSTR-1 reporting of export of services. This is general information, not tax advice; confirm details with your CA.