bond for export under rule 96A

If any company don't want to make bond and wants to pay IGST then how he can pay IGST on output because export supply is subject to zero rated supply?

here how to pay gst on output for export supply?

You didn't get my point.

export supply is zero rated supply so I can't collect IGST on my output supply.

Originally posted by : PRABIR PAUL
	You didn't get my point. export supply is zero rated supply so I can't collect IGST on my output supply.

What I understand is that when you raise an export invoice against payment of 18 % IGST, you show the Taxable amount & 18% IGST Tax Amount & total amount in the invoice just like an IGST invoice, you will also mention in the export invoice " Supply Meant For Exports Against Payment of IGST". Also mention the State code from where you are exporting.

During monthly returns, you will be getting the input tax credit of IGST/SGST/CGST on the purchase of the goods which are exported by you, utilize the same while paying the export IGST Liability in the monthly return. Now you make an application for refund for the IGST shown in the export invoice after the shipping bill is generated through online GST portal.

Originally posted by : Rajesh Karia
	Originally posted by : PRABIR PAUL You didn't get my point. export supply is zero rated supply so I can't collect IGST on my output supply. What I understand is that when you raise an export invoice against payment of 18 % IGST, you show the Taxable amount & 18% IGST Tax Amount & total amount in the invoice just like an IGST invoice, you will also mention in the export invoice " Supply Meant For Exports Against Payment of IGST". Also mention the State code from where you are exporting. During monthly returns, you will be getting the input tax credit of IGST/SGST/CGST on the purchase of the goods which are exported by you, utilize the same while paying the export IGST Liability in the monthly return. Now you make an application for refund for the IGST shown in the export invoice after the shipping bill is generated through online GST portal.

But we can't collect gst from customer with 18% rate because it's 0% rate (Zero rated supply).

Originally posted by : PRABIR PAUL
	Originally posted by : Rajesh Karia Originally posted by : PRABIR PAUL You didn't get my point. export supply is zero rated supply so I can't collect IGST on my output supply. What I understand is that when you raise an export invoice against payment of 18 % IGST, you show the Taxable amount & 18% IGST Tax Amount & total amount in the invoice just like an IGST invoice, you will also mention in the export invoice " Supply Meant For Exports Against Payment of IGST". Also mention the State code from where you are exporting. During monthly returns, you will be getting the input tax credit of IGST/SGST/CGST on the purchase of the goods which are exported by you, utilize the same while paying the export IGST Liability in the monthly return. Now you make an application for refund for the IGST shown in the export invoice after the shipping bill is generated through online GST portal.     But we can't collect gst from customer with 18% rate because it's 0% rate (Zero rated supply).

It is Zero rated that's why they are providing the refund in both cases of Exports, 1) On Payment of IGST or Submission of Bond/LUT. 

RFD11 for LUT & Bond

Ok understand what you mean.

But if we collect IGST from customer then why govt. give refund to us(Supplier).

Originally posted by : PRABIR PAUL
	Ok understand what you mean. But if we collect IGST from customer then why govt. give refund to us(Supplier).

Pls note that the IGST part shown in the export Invoice is only for claiming refund & it is not to be paid by the customer to whom you have exported.