Regarding CT-2

what is the procedure and documents for issuance of CT-2 in GST.

does it be issue under any bond/bank guarantee.

also provide the relevant notification/circular .

thanks
Replies (2)
Dear C-2 for is no more applicable in GST Regime.

Yes for Merchant Export in term of Notification 40/2017 CT (R)
merchant exporter can pay a nominal GST of 0.1 percent for procuring goods from a domestic supplier for export.

& it's mandatory for Merchant Exporter to Export procure goods with LUT & in term of circular 94/13/2019 GST , the Refund can be claimed by Merchant Exporter for Unutilized ITC
But for procurement of central excise commodities, i think it is mandatory.

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