Who needs to file Table 6A of FORM GSTR -1 ?

Who needs to file Table 6A of FORM GSTR -1 ?

Asked on January 4, 2018 in Miscellaneous.
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Every registered taxable person, other than an input service distributor/compounding taxpayer/TDS Deductor/TCS Collector, who wants to claim refund on taxes paid on exports can file Table 6A of FORM GSTR1 electronically on the GST Portal.

Answered on January 5, 2018.
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Gen GST