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Export under gst

Import / Export 327 views 2 replies
Dear Professionals Greeting of the day !!!! Actually I have an query that in case of export we prepare ARE-1 so in GST regime what we have to prepare or if ARE 1 is to prepare than what are the changes we have to consider at the time of preparation of ARE1
Replies (2)

 

6. In order to ensure smooth transition from the earlier export procedure to the procedure being laid down for export of goods under the GST regime, the existing Shipping Bill formats (both
manual/ electronic) have been modified to make them compliant with the IGST law. New formats of the Shipping Bill have been made applicable already. ARE-1 procedure which was being followed is dispensed with except in respect of commodities to which provisions of Central Excise Act would continue to be applicable.

further pl read the following;

Circular No.26/2017-Customs
F. No. 450/08/2015-Cus.IV
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Excise and Customs)
To
New Delhi dated the 1st July, 2017

Link for circular:

https://www.cbec.gov.in/resources//htdocs-cbec/customs/cs-circulars/cs-circulars-2017/circ26-2017cs.pdf

 


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