Export IGST.

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What is difference between Without payment IGST & With payment IGST in GSTR 1 table 6A?
Replies (5)
Table 6A is for export .

which deals with you had made export with payment of tax or without payment of tax.
Export supply (out of India) will be shown in6A Export Invoices.

If you have applied and got LUT / Bond for such export supply then select Without Payment of Tax otherwise you need to select With Payment of Tax and claim refund after that.
I know 6A table is for export invoice. but I don't understand clearly about options of without payment of IGST and With payment of IGST.
@ pawan sir i also agree with your answer
but a difference which i know that export with payment of tax taxpayer can claim itc of input ,input services, and capital goods but in case of export without payment under LUT/BOND taxpayer claim only input and input services but not capital goods


if i am wrong plz advice
if the LUT/Bond is filed , the Exporter is not required to pay IGST on export , hence it's "without payment Tax "
If the LUT/Bond is Not filed , the Exporter is liable to charge IGST on export & has to deposit the same , hence it's "with payment of Tax"

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