GST on re - export of goods

Kaustubh Ram Karandikar (Corporate Consultant- Central Excise & Service Tax)   (517 Points)

03 September 2021  

Goods are in custom Bonded warehouse without any payment of duty by XYZ, Goa who is registered with GST. XYZ filing the ex-Bond Bill of Entry at the time of removing from customs bond. No duty is involved since XYZ are re-exporting the goods to Turkey within the stipulated time of six months. What GST procedure XYZ is required to follow for re – exporting the goods?