GST on export

can anyone help me with guidelines on how to make export of goods under gst
including refund of GST on export. & required documents for export.

My friend need to export some goods to Oman next week through DHL.
pls help me with required docs for export & refund of GST
Replies (3)

Refer: 1. software/exports-under-gst

2.  cbec/gst/sectoral-booklets-exports

3.  https://www.caclubindia.com/articles/exports-procedures-and-rules-under-gst-31305.asp

Thank you so much Mr Dhirajlal.

I have further query that if a person is exporting goods for the first time than is he required to furnish Bond instead of LOU. or only LOU is sufficient??

 

All exporters, not covered under LUT would submit bond. The procedures for submission and acceptance of bond has been prescribed vide circular No. 2/2/2017-GSTdated 4th July, 2017 & Circular No. 4/4/2017-GST, 7th July, 2017.
Whereas  Exporters who are eligible to export under LUT has been specified along with the conditions and safeguards in the Notification No. 16/2017-Central Tax dated 01-07-2017.

A) Who has received the due foreign inward remittances amounting to a minimum of 10% of the export turnover, which should not be less than one crore rupees, in the preceding financial year,

B) A status holder as specified in paragraphs 3.20 and 3.21 of the Foreign Trade Policy 2015-2020; and

C)  He has not been prosecuted for any offence under the Central Goods and Services Tax Act, 2017 (12 of 2017) or under any of the existing laws in case where the amount of tax evaded exceeds two hundred and fifty lakh rupees.
 

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
Featured ARTICLESHIP 28 October 2026
CA- Inter and Articles

N N V Satish & Co.,

Hyderabad

CA Inter

View Details
Company
ARTICLESHIP 23 October 2026
CA Articleship / Article Assistant

M N Rao & Associates LLP

Vijayawada

CA Inter

View Details
Company
12 October 2026
Finance

I-Genext Consulting Private Limited

New Delhi

CA

View Details
Company
ARTICLESHIP 08 October 2026
ARTICLE TRAINEE

S.B.G. & CO. CHARTERED ACCOUNTANTS

New Delhi

CA Inter

View Details
Company
Featured ARTICLESHIP 31 October 2026
CA Articleship

apricus india

Navi Mumbai

CA Inter

View Details
Company
19 October 2026
Accountant

Jari Saree Center

New Delhi

Others

View Details
Company
24 October 2026
CA Industrial Trainee

Fytomax Nutrition Private Limited

Aurangabad

CA Inter

View Details
Company
14 October 2026
Accountant

Rize.farm

Bengaluru

B.Com

View Details