GST refund on export to Nepal

Export of goods to Nepal or Bhutan fulfils the condition of GST Law regarding taking goods out of India. Hence, export of goods to Nepal and Bhutan will be treated as zero orated and consequently will also qualify for all the benefits available to zero rated supplies under the GST regime.

Thank you sir,

Kindly refer rule 96B of CGST act which refers to  (FEMA guidlines)

AND my issue is can we accept cash in Indian rupee for export sales ? (NEPAL)

Is FEMA permits cash receipts? (NEPAL)