Procedures of EXPORT under GST
EXPORT/SEZ SUPPLY
Under GST, Exports and Supply to SEZ are called as Zero -rated Supply where no GST is payable subject to following the procedures contained in the Rules.
The benefit of availment of ITC and Refund of accumulated credit would be available in following two ways:
(A) With payment of taxes utilizing the ITC
(B) Without payment of tax

Procedures of EXPORT under GST with payment of IGST

1. The assessee has to raise a Tax Invoice mentioning GST rate and the tax amount payable. Refund of IGST can be claimed by assessee based on tax invoice.
2. Ensure that the details such as invoice reference, value, HSN, rate of tax are appropriately captured in shipping bill/ bill of export as well, as it would be deemed to be the application form.
3. In case of Export of Service , a separate application to be made in form GST RFD-01.
4. The person claiming refund of IGST paid on Export of goods should ensure that he has not received the supplies on which suppliers have claimed benefit of concession/ exemption such as advance authorization , EOU, merchant exports/ EPCG schemes.
5. Details of exports to be uploaded in GSTR 1 and table 6A of GSTR -1 as well as GSTR 3B return.
6. Based on the details uploaded , the officers would correlate the EGM details with customs database and process the Refund.
7. Correct Bank Account details must be provided for credit of Refund amounts.
8. Later the Department may verify the eligibility of credit and call for other required documents to process the refund.

Procedure for EXPORT without payment of IGST

1. The assessee has to obtain the Letter of Undertaking (LUT) by making online application on GST portal. Such LUT would be generally valid for one year. After obtaining LUT, he can supply the goods or services to SEZ unit/for direct exports.
2. The assessee has to raise Tax Invoice without mentioning GST.
3. Application should be made in form GST RFD -11 along with requisite documents.
4. Provide the details of exports in form GSTR 3B and GSTR 1.
5. Co-relate the EGM details with customs database.