Which forms to be used in gst regime -exports
Querist : Anonymous
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.
Querist : Anonymous
Here’s a quick summary of **forms and procedures applicable for exports under GST**:
---
### 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.
---
### 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 |
---
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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