Export documentation

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This query is : Resolved

Sreekumar (Querist)

01 June 2017 Presently, we have ARE-1 to be prepared for export of goods outside India (as per excise law).
In GST regime apartment from export invoice and packing list, is the any other document to be prepared like ARE-1?

Guest

Guest (Expert)

01 June 2017 Rules relating to export are yet not notified.Only rules relating to preparing an invoice in case of export is notified which is given in rule 1 of tax invoice rules.

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)

24 July 2024 Under the Goods and Services Tax (GST) regime in India, the documentation requirements for exports have been simplified compared to the previous excise and service tax regime. Here are the key documents required for exporting goods under GST:

1. **Tax Invoice:**
- A tax invoice needs to be issued for all exports. This invoice should clearly mention that the supply is meant for export, and it should include details such as the exporter's GSTIN, the recipient's name and address (if available), export invoice number, date of export invoice, HSN code of goods, quantity, value, applicable GST rate, and place of supply (outside India).

2. **Packing List:**
- A packing list detailing the contents of each package being exported is required. It includes information such as package numbers, descriptions of goods, quantities, and weights.

3. **Shipping Bill or Bill of Export:**
- A shipping bill or bill of export is the primary document required by customs for clearance of goods for export. It serves as an application for allowing goods to be exported and contains details such as exporter’s name, consignee’s name, description of goods, quantity, value, port of loading, port of discharge, country of final destination, etc.

4. **ARE-1 (for goods under bond):**
- Although the ARE-1 form was used under the previous Central Excise rules for goods removed for export under bond without payment of duty, it is not required under GST. Instead, the exporter needs to follow the procedure outlined in GST rules for export without payment of IGST (Integrated Goods and Services Tax) and claim refund of accumulated input tax credit or pay IGST and claim refund.

5. **Export Declaration:**
- A declaration needs to be filed with customs providing details of goods to be exported, along with supporting documents such as invoice, packing list, and shipping bill.

6. **Customs Clearance Documents:**
- Any other documents required by customs for export clearance, such as export license (if applicable), certificate of origin, insurance documents, and any specific declarations required by the importing country.

**Important Points to Note:**

- Under GST, exports are generally treated as zero-rated supplies, meaning no GST is charged on exports. Exporters can either export under bond without payment of IGST and claim refund of accumulated input tax credit or pay IGST and claim refund.
- It’s crucial to comply with both GST regulations and customs requirements for smooth export operations and to avoid delays or penalties.
- Specific procedures and documentation may vary based on the nature of goods, destination country requirements, and mode of transport (sea, air, land).

For detailed and specific guidance tailored to your export transactions, including compliance with GST and customs requirements, it is advisable to consult with a qualified GST practitioner or customs agent who can provide accurate advice based on your business operations and export destinations.

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