Goods and Services Tax – Started By: – Pradeep Kaushik – Dated:- 30-4-2018 Last Replied Date:- 3-5-2018 – Dear Experts, We are a Merchant exporter. We procure material from Indian Domestic market by paying GST @ 0.01% Our Supplier is asking for Proof of Export. Earlier, before GST implementation, there was a process to submit ARE-1. Pls. share the process about the proof of export documentation for exports business under GST. Thanks and best regards. Pradeep Kaushik – Reply By Alkesh Jani – The Reply = Sir/Madam, First of all there is no concept of merchant exporter in GST. As an exporter you have procured material at 0.01% in terms of Notification No. 40/2017-CT (Rate) dated 23/10/2017. As this rates are concessional and Notification is a conditional Notification, therefore, you are required to fulfill the conditions mentioned therein. The relevant paras are reproduced below:- (iii) the registered recipient shall indicate the Goods and Services Tax Identification Number of th
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registered recipient shall provide copy of shipping bill or bill of export containing details of Goods and Services Tax Identification Number (GSTIN) and tax invoice of the registered supplier along with proof of export general manifest or export report having been filed to the registered supplier as well as jurisdictional tax officer of such supplier . From above, it is clear that there is nothing called proof of export to be submitted, but to provide Shipping bill or Bill of Export and EGM to your supplier and also to the jurisdictional Tax officer of your supplier. Our experts may please correct me if mistaken – Reply By KASTURI SETHI – The Reply = I concur with the views of Sh.Alkesh Jani Ji regarding the submission of docs as proof of export. The phrase, Merchant Exporter exists in various notifications, circulars etc. So how we can say that the concept of 'merchant exporter' does not exist in GST regime ? No doubt it is covered under the definition of 'Person', &#
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irrelevant under the GST regime. The procedure in respect of the supplies made for export is same for both merchant exporter and a manufacturer exporter. Further, as we all know that erstwhile law i.e. Excise and Customs and Finance Act, was manufacture and service provider based, however, in GST it is supply base. However, as you both are highly intellectual and experts I have nothing more to add.Any misperception may please be brought to notice to enrich my knowledge. Thanks – Reply By YAGAY ANDSUN – The Reply = This concept of Merchant Export do exist but in FTP. We endorse the very view of Mr. Jani. – Reply By CS SANJAY MALHOTRA – The Reply = Dear Mr Alkesh,FAQ to be read as per the law prevailing at that time. Concept has been changed afterwards as concessional rate has been brought in for Merchant Exoorts and not for others. Do try to take council representations and press release of FM and GST council, which will give you clarity as to what made GST council to bring in different
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