GST UPDATE ON PROOF OF EXPORT
By: – Pradeep Jain
Goods and Services Tax – GST
Dated:- 15-12-2017
Under Central Excise laws, every exporter had to submit proof of export for export of excisable goods done without payment of duty to Range Officer within 6 months from the date of clearance of goods from the factory of production. Exporters had to file statement regarding export of excisable goods without payment of duty under Annexure-19 for every month giving details regarding removals for export in the current month, proof of export received for earlier quarter(s), details of all the A.R.E.1 received by exporter within statutory time limit (i.e. 6 months), details of all the A.R.E.1 not received by exporter within statutory t
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ested copy of Bill of lading; and
3. Foreign Exchange Remittance Certificates.
And in case of merchant exporter, the document prescribed by VAT Department was accepted as the proof of export which was H-Forms/ST-XXII form or equivalent Sales Tax form. These proofs were in the form of presentation of the Shipping Bill duly completed by the customs, bill of landing, foreign exchange remittance certificates etc. Thus, photocopy of H-form or ST-XXII Form or any other equivalent Sales Tax form duly attested and stamped by the manufacturer or his authorized agent will be accepted for purpose of proof of export.
However, under GST regime procedures relating to export and import of goods or services have been revised keeping in mind their alignm
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