GST on export

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.