Have the procedures relating to exports by manufacturer
exporters been simplified in GST regime?
Answer: Yes. The procedures relating to export have
been simplified so as to do away with the paper work and
intervention of the department at various stages of export.
The salient features of the scheme of export under GST regime
are as follows:
• The goods and services can be exported either on payment
of IGST which can be claimed as refund after the
goods have been exported, or under bond or Letter of
Undertaking (LUT) without payment of IGST.
• In case of goods and services exported under bond or
LUT, the exporter can claim refund of accumulated ITC
on account of export.
• In case of goods the shipping bill is the only document
required to be filed with the Customs for making exports.
Requirement of filing the ARE 1/ARE 2 has been
done away with.
• The supplies made for export are to be made under
self-sealing and self-certification without any intervention
of the departmental officer.
• The shipping bill filed with the Customs is treated as
an application for refund of IGST and shall be deemed
to have been filed after submission of export general
manifest and furnishing of a valid return in Form GSTR3
by the applicant.