Do I file GSTR-1 if I only export?

Yes, if you are registered. Exports are outward supplies and go in table 6A.

What is the difference between WOPAY and WPAY?

WOPAY is without payment of IGST, for exports under an LUT. WPAY is with payment, when you charged IGST and will claim it back as a refund.

Do services need a shipping bill number?

No. Port code and shipping bill details are for goods; leave them blank for services.

Export guide

Export invoices in GSTR-1: table 6A explained

Every export invoice you raise goes into GSTR-1, invoice by invoice, in table 6A. Get the payment type right and leave the goods-only fields blank.

Checked against the rules on 6 October 2026

In short

Table 6A (Exports) lists each export invoice: number, date, value and whether IGST was paid.
WOPAY: exported under an LUT, no IGST. WPAY: IGST paid, to be refunded.
Port code and shipping bill fields are for goods. Services leave them blank.
Due: the 11th of the next month, or the 13th after the quarter for quarterly filers.

What goes in table 6A

Field	For an export of services
Invoice number and date	As on the invoice.
Payment of tax	WOPAY under an LUT; WPAY if you charged IGST.
Invoice value	The invoice total in rupees, at the exchange rate on the invoice.
Taxable value and rate	For each rate on the invoice.
Port code, shipping bill number and date	Blank. These are for goods.

Other places exports show up

Table 12, the HSN/SAC summary: each SAC code you invoiced, with its taxable value.
Table 13, documents issued: the invoice number series you used.
Table 9A: corrections to an export invoice reported in an earlier period.
GSTR-3B: zero-rated supplies go in table 3.1(b).

Common mistakes

Putting a foreign client in table 4 (B2B). B2B is for GST-registered buyers in India; a client abroad is an export, in 6A.
Marking WPAY on an invoice raised under an LUT, or the other way round.
Using a different rupee value in GSTR-1 from the one on the invoice and on the EDF.
Missing an export invoice dated the last day of the month.

Due dates

Monthly filers: by the 11th of the next month. Quarterly (QRMP) filers: by the 13th of the month after the quarter. Every date for the month is on the due dates calendar.

Questions people ask

Do I file GSTR-1 if I only export?: Yes, if you are registered. Exports are outward supplies and go in table 6A.
What is the difference between WOPAY and WPAY?: WOPAY is without payment of IGST, for exports under an LUT. WPAY is with payment, when you charged IGST and will claim it back as a refund.
Do services need a shipping bill number?: No. Port code and shipping bill details are for goods; leave them blank for services.

Sources

Integrated Goods and Services Tax Act, 2017: sections 2(6), 13 and 16