Which forms to be used in gst regime -exports

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Querist : Anonymous

Querist : Anonymous (Querist)

10 June 2017 Dear Expertz,

pl clarify the below;

as per present Excise rules we are using the following forms inaddition to the Rule 11 Invoice when goods removed for Export/Deemed Export.

1) ARE1
2) ARE3

What formats are there in GST-Exports

pl clarify at the earliest.

Sagar Doshi

Sagar Doshi (Expert)
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10 June 2017 I think, it is yet to clarify. We can expect the same from the next GST Council meeting to be held on June 11, 2017

Message likes : 1 times

Querist : Anonymous

Querist : Anonymous (Querist)

20 June 2017 not yet clarified in 17th GST council held on 18-06-17 also

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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03 August 2025 Under the GST regime, the export procedures and related documentation have changed compared to the earlier Excise rules.

Here’s a quick summary of **forms and procedures applicable for exports under GST**:

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### Earlier (Excise regime):

* **ARE-1** — Application for removal of goods for export under bond or LUT.
* **ARE-3** — Let export be done on ARE-1 basis and duty payment is secured.

---

### Under **GST regime** for exports:

1. **LUT (Letter of Undertaking)** or **Bond**:

* Exporters file a **Letter of Undertaking (LUT)** (or furnish Bond if LUT not filed) before exports to export goods/services without payment of IGST.
* No physical form like ARE-1 is filed, but LUT/Bond filing is mandatory.

2. **Export Invoice**:

* GST-compliant export invoice as per GST rules with mention of LUT/Bond reference.

3. **Shipping Bill / Bill of Export**:

* Filed electronically with Customs for exports (outside GST system but linked).

4. **GSTR-1**:

* Export details are reported in monthly return **GSTR-1** under exports (zero-rated supplies).

5. **GSTR-3B**:

* Monthly summary return where export turnover and IGST paid or LUT usage is declared.

6. **EWB (E-way bill)**:

* If applicable, E-way bill for movement of goods for exports.

---

### Important points:

* **No separate ARE-1 or ARE-3 forms under GST**.
* Instead, exporters need to file **LUT/Bond online** on the GST portal before exports.
* Exports are treated as **zero-rated supplies**, so exporter claims refund of IGST paid or exports without IGST using LUT.
* Customs shipping bill remains essential for physical export clearance.

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### Summary:

| Old Excise Forms | GST Regime Equivalent / Process |
| ---------------- | -------------------------------------------------------------- |
| ARE-1 | LUT/Bond filing on GST portal |
| ARE-3 | Not applicable; GST return (GSTR-1 & 3B) report export details |

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If you want, I can guide you on how to file LUT or how to report exports in GSTR-1 under GST. Let me know!

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