Which forms to be used in gst regime -exports

This query is : Resolved

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)
Follow

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

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
Follow

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**:

---

### 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!

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now