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
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
CAclubindia
