As per Circular No. 05/2018-Customs, the exporters have to fill the Table 6A of the GSTR – 1
with correct details like the Invoice number, Taxable value, IGST paid, Shipping Bill number,
Shipping Date and Port Code. If the above values are missing or not matching the refund
application will not be processed.
GST Tip – 89
In GSTR -1, transaction level detail with the invoice number has to be shown in case of all B2B transactions, B2C transactions with invoice value above Rs 2.5 Lacs for supplies to customers outside the state and in case of B2C transactions for supplies within the state or outside the state (less than Rs 2.5 Lacs) summary by HSN / SAC has to be shown along with the tax rates and amounts.
india-gst.in 