Merchant exporter in gst

meechant exporter has to pay IGST on procurment and should remove consignment on payment of IGST or without payment of IGST on LUT.


if you removed material on payment of IGST , You will get auto refung against Shipping bill file and EGM file.

and if you removed naterial without payment of IGST on LUT , YoUr export will be confirmed against shipping bill file abd EGM file and thereafter you have to file refund of your paid IGST while procurement.