GSTR1 Information Extract Section 6

GSTR1 Information Extract section 6 - Zero rated supplies and Deemed Exports includes information about all exports, deemed export, and sales to SEZ transactions. IGST is applicable on these types of transactions. The system determines a transaction as an export transaction based on the ship to address available in the GST Transaction Additional Information table (F75I846). The export transaction is a deemed export or sales to SEZ transactions is determined based on the values in the Customer Master Tagfile table (F75I331). The system populates the sales and A/R transaction information for the Shipping bill/Bill of export column from the GST Bill Of Export Information table (F75I834) and the remaining columns from the GST Tax File table (F75I807).

GSTR1 Information Extract section 6 contains the following subsections:

6A

Invoice and shipping details of all export transactions.

6B

Invoice and shipping details of all transactions made to SEZ or the SEZ developer.

6C

Invoice and shipping details of all deemed export transactions.

The transactions in the 6A, 6B, and 6C sections are grouped by GSTIN of the customer and GST rate type.

The system retrieves the values in Description 2 of 75I/TR UDC and displays them in the Rate columns of the GSTR-1 report.