Export bill submit in GSTR1

For GSTR-1, the export invoice should generally be reported based on the export tax invoice date. Since the invoice/bill is dated 15 March 2026, it should be reported in March 2026 GSTR-1. The shipping bill date and bill of lading/export date are relevant supporting export documents, but they do not normally shift the GSTR-1 reporting month to April if the GST invoice was issued in March.

For exchange rate, in case of export of goods, Rule 34 of CGST Rules requires use of the CBIC Customs notified exchange rate under Section 14 of the Customs Act for the date of time of supply. Therefore, use the Customs/CBIC exchange rate applicable for 15 March 2026, not the buyer’s exchange rate.

If USD amount matches but INR amount differs due to buyer/bank rate, the difference should be adjusted in books as foreign exchange gain or loss, not by changing the GST invoice value.

Export invoices go in Table 6A of GSTR-1 if you are paying IGST on exports, or Table 6B if you are exporting under a Letter of Undertaking (LUT) without payment of tax. The mandatory fields are the shipping bill number, shipping bill date, and port code. Your GSTIN on the shipping bill must match exactly, because customs data gets auto-populated in your GSTR-1 dashboard and any mismatch will delay your refund claim. For QRMP quarterly filers, export invoices go in IFF for the first two months of the quarter and in the full GSTR-1 for the third month. This [GSTR-1 filing guide](https://taxgarden.in/blog/gstr-1-filing-guide-outward-supplies-return-india) covers Tables 6A and 6B with worked examples and the LUT registration process.