Manufacturer is suppling goods and the same is been exported directly. Will manufacturer will charge igst?
Will exporter have to pay igst and then claim refund the entire amount.
as a manufacturer you may export the goods after paying IGST and then claim refund
or
you may make export without payment of IGST by filing bond in Form GST RFD-11 and furnishing bank guarantee for the same.
for details read related article by CA Mithun Khatry on https://gstbible.com/blog/procedure-of-exports-without-payment-of-igst/
Gupta Sachdeva & Co. Chartered Accountants
New Delhi
CA Final
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Naveen Fintech Pvt Ltd
Kolkata
CA Inter
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