Exports under GST
By: – Kishan Barai
Customs – Import – Export – SEZ
Dated:- 22-7-2017
No amendments have been made to the drawback provisions (Section 74 or Section 75) under Customs Act 1962 in the GST regime. Hence, the drawback scheme will continue in terms of both section 74 and section 75. Option of All Industry Rate (AIR) as well as Brand Rate under Section 75 shall also continue.
Drawback under section 74 will refund Customs duties as well as Integrated Tax and Compensation Cess paid on imported goods which are re-exported.
At present Duty Drawback Scheme under section 75 neutralises Customs duty, Central excise duty and Service Tax chargeable on any imported materials or excisable materials used or taxable services used as input services in the manufacture of export goods. Under GST regime, Drawback under section 75 shall be limited to Customs duties on imported inputs and Central Excise duty on items specified in Fourth Schedule to Central Excise Act 1944 (s
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Industry Rates for the transition period shall be notified before 1.7.2017. The AIR for post transition period shall be notified in due course of time.
The certificates from jurisdictional GST officer as referred above may not be available during initial days. As per Systems design, whenever higher rate (composite rate) of drawback is claimed, the non-availment of credit certificate is a mandatory document and unless it is recorded as available, shipping bill will not move to LEO stage. In such a situation, all field formations shall ensure that exports are not delayed for requirement of the said certificate. The way out in such situation for the exporter is to amend the shipping bill to claim lower rate. The exporter will have an option to file supplementary claim as per Drawback Rules at a later date once the certificate is obtained. A similar issue in respect of Cenvat credit has been examined and clarified in the past vide Instruction no. 609/159/2016-DBK dated 13.03.2014.
Secon
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options, namely:
(a) he may supply goods or services or both under bond or Letter of Undertaking, subject to such conditions, safeguards and procedure as may be prescribed, without payment of integrated tax and claim refund of unutilised input tax credit; or
(b) he may supply goods or services or both, subject to such conditions, safeguards and procedure as may be prescribed, on payment of integrated tax and claim refund of such tax paid on goods or services or both supplied, in accordance with the provisions of section 54 (Refunds) of the Central Goods and Services Tax Act or the rules made there under (i.e Refund Rules 2017).
For the option (a),procedure to file refund has been outlined in the Refund Rules under GST. The exporter claiming refund of IGST will file an application electronically through the Common Portal, either directly or through a Facilitation Centre notified by the GST Commissioner. The application shall be accompanied by documentary evidences as prescribed in t
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manual Shipping Bill formats including Courier Shipping Bill are being amended to include GSTIN and IGST related information so as to ensure that the export benefits like refund of IGST paid as well as accumulated input tax credit can be processed seamlessly. For the benefit of the trade, modified Forms have been hosted on the departmental website, www.cbec.gov.in. Further, suitable notifications shall be issued to amend the relevant regulations and introduce modified Forms.
XV. Export under factory stuffing procedures:
In the context of GST, taking into account the obligation of filing GSTR 1 and GSTR 2 by exporters who are registered under GST, Board intends to simplify the procedure relating to factory stuffing hitherto carried out under the supervision of Central Excise officers. It is the endeavour of the Board to create a trust based environment where compliance in accordance with the extant laws is ensured by strengthening Risk Management System and Intelligence mechanism of t
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(iii) How to export the goods to another person when the ARE-1 has been dispensed with .
(iv) What is the procedure for making the invoice when the goods are with the port.
With regards
Himansu
Dated: 27-7-2017
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Document 1Form GSTR-1
[See rule (59(1)]
Details of outward supplies of goods or services
1.
GSTIN
2.
(a)
Legal name of the registered person
(b)
Trade name, if any
3.
(a)
Aggregate Turnover in the preceding Financial
Year
(b) Aggregate Turnover – April to June, 2017
Year
Month
4. Taxable outward supplies made to registered persons (including UIN-holders) other
than supplies covered by Table 6
(Amount
in Rs. for
all Tables)
Place of
GSTIN/
UIN
Invoice details Rate Taxable
No. Date Value
value
Amount
Tax
Integrated Central
Tax
State /
Cess
UT Tax
Supply
(Name of
State/UT)
1
2
3
4
5
6
7
8
9
10
11
4A. Supplies other than those (i) attracting reverse charge and (ii) supplies made through e-
commerce operator
4B. Supplies attracting tax on reverse charge basis
4C
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l State Tax/UT Tax
5
Cess
6
1
7A. Intra-State supplies
7A (1). Consolidated rate wise outward supplies [including supplies made through e-commerce
operator attracting TCS]
7A (2). Out of supplies mentioned at 7A(1), value of supplies made through e-Commerce Operators
attracting TCS (operator wise, rate wise)
GSTIN of e-commerce operator
7B. Inter-State Supplies where invoice value is upto Rs 2.5 Lakh [Rate wise]
7B (1). Place of Supply (Name of
State)
7B (2). Out of the supplies mentioned in 7B (1), the supplies made through e-Commerce
Operators (operator wise, rate wise)
GSTIN of e-commerce operator
8. Nil rated, exempted and non GST outward supplies
..
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Description
Nil Rated
Exempted
Non-GST
1
8A. Inter-State supplies to registered
persons
8B. Intra- State supplies to registered
persons
8C. Inter-State supplies to unregistered
persons
8D. Intra-State supplies to unregistered
persons
Supplies
(Other than Nil
rated/non-GST supply)
supplies
2
3
4
9. Amendments to taxable outward suppl
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lies made through e-commerce operator attracting TCS] [Rate wise]
10A (1). Out of supplies mentioned at 10A, value of supplies made through e-Commerce Operators attracting
TCS (operator wise, rate wise)
GSTIN of e-commerce operator
10B. Inter-State Supplies [including supplies made through e-commerce operator attracting TCS] [Rate
wise]
Place of Supply (Name of State)
10B (1). Out of supplies mentioned at 10B, value of supplies made through e-Commerce Operators attracting
TCS (operator wise, rate wise)
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GSTIN of e-commerce operator
11. Consolidated Statement of Advances Received/Advance adjusted in the current tax period/
Amendments of information furnished in earlier tax period
Rate Gross Advance Place of
1
Amount
Cess
7
Received/adjusted supply Integrated Central State/UT|
2
3
4
5
6
I Information for the current tax period
11A.
Advance amount received in the tax period for which invoice has not been issued (tax
amount to be added to output tax liability)
11A (1). Intra-State suppli
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6
Receipt voucher
7
Payment Voucher
32
81
8
9
10
11
12
Refund voucher
| Delivery Challan for job work
| Delivery Challan for supply on
approval
Delivery Challan in case of liquid
gas
Delivery Challan in cases other than
by way of supply (excluding at S no.
9 to 11)
Verification
I hereby solemnly affirm and declare that the information given herein above is true and
correct to the best of my knowledge and belief and nothing has been concealed there from
and in case of any reduction in output tax liability the benefit thereof has been/will be passed
on to the recipient of supply.
Place
of Authorised Signatory
Date
Designation/Status….
82
=2
Signature
Name
Instructions –
1. Terms used:
a. GSTIN:
b. UIN:
Goods and Services Tax Identification Number
Unique Identity Number
c. UQC:
Unit Quantity Code
d. HSN:
e. POS:
f. B to B:
g. B to C:
Harmonized System of Nomenclature
Place of Supply (Respective State)
From one registered person to another registered person
From registered person to unr
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es, where invoice value is more than Rs.
2,50,000/- (B to C Large) invoice level details, rate-wise, should be
uploaded in Table 5; and
(iii) For all B to C supplies (whether inter-State or intra-State) where invoice
value is up to Rs. 2,50,000/- State-wise summary of supplies, rate-wise,
should be uploaded in Table 7.
5. Table 4 capturing information relating to B to B supplies should:
(i) be captured in:
a. Table 4A for supplies relating to other than reverse charge/ made
through e-commerce operator, rate-wise;
b. Table 4B for supplies attracting reverse charge, rate-wise; and
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c. Table 4C relating to supplies effected through e-commerce operator
attracting collection of tax at source under section 52 of the Act,
operator wise and rate-wise.
(ii) Capture Place of Supply (POS) only if the same is different from the location of the
recipient.
6. Table 5 to capture information of B to C Large invoices and other information
shall be similar to Table 4. The Place of Supply (PoS) column
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reated from this Table..
10. In case of export transactions, GSTIN of recipient will not be there. Hence it
will remain blank.
11. Export transactions effected without payment of IGST (under Bond/ Letter of
Undertaking (LUT)) needs to be reported under “0” tax amount heading in
Table 6A and 6B.
12. Table 7 to capture information in respect of taxable supply of:
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(i) B to C supplies (whether inter-State or intra-State)with invoice value upto
Rs 2,50,000;
(ii) Taxable value net of debit/ credit note raised in a particular tax period and
information pertaining to previous tax periods which was not reported
earlier, shall be reported in Table 10. Negative value can be mentioned in
this table, if required;
(iii) Transactions effected through e-commerce operator attracting collection
of tax at source under section 52 of the Act to be provided operator wise
and rate wise;
(iv) Table 7A (1) to capture gross intra-State supplies, rate-wise, including
supplies made through e-commer
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rmation the original debit note/credit note, the details of invoice shall
be mentioned in the first three columns, While furnishing revision of a
debit note/credit note, the details of original debit note/credit note shall
be mentioned in the first three columns of this Table,
(iv) Place of Supply (POS) only if the same is different from the location of the
recipient;
(v) Any debit/ credit note pertaining to invoices issued before the appointed
day under the existing law also to be reported in this table; and
(vi) Shipping bill to be provided only in case of exports transactions
amendment.
14. Table 10 is similar to Table 9 but captures amendment information related to B
to C supplies and reported in Table 7.
15. Table 11A captures information related to advances received, rate-wise, in the
tax period and tax to be paid thereon along with the respective PoS. It also
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includes information in Table 11B for adjustment of tax paid on advance
received and reported in earlier tax periods a
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ting reverse charge
(Amount in Rs. for all Tables)
GSTI Invoice Rat Taxabl
Amount of Tax
Place of Whether Amount of ITC available
details
e
e
supply input or
of
value
(Name
suppli N Dat Valu
Integrat Centr Stat CES
of
input Integrat
service/ed Tax
Centr
Stat Ces
al
e/ S
er
0 ee
ed tax
al e/
S
State/U
Capital
Tax
UT
Tax
UT
T)
goods
Tax
(incl plant
Tax
and
10
1 23 4 5
machiner
y)/
Ineligible
for ITC
6
7
9
10
11
12
13
14
15 16
e
e
value
Integrat Centr Stat CES
4.
Inward supplies on which tax is to be paid on reverse charge
GSTI Invoice
N details
of
suppli N Dat Valu
Rat Taxabl
Amount of Tax
|Place of Whether | Amount of ITC available
supply input or
(Name
er
O ee
ed tax
al
e/
of
State/U
input Integrat Centr
service/ed Tax
Capital
Stat Ces
al
e/ S
Tax
UT
Tax
UT
T)
goods
Tax
(incl.
Tax
plant and
machiner
y)/
Ineligible
for ITC
1
23
6
7
8
9
10
11
12
13
14
15 16
4A. Inward supplies recei
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Centr State/UCes
ed Tax al Tax T Tax
suppl or input
Integrat Centr State/Us
Capital ed al Tax T Tax
Ne Need Tax
ITC)
1 23 4 56 7
8 9
10 11
12
1
14
15
16
17 18
19
3
6A. Supplies other than import of goods or goods received from SEZ [Information furnished in
Table 3 and 4 of earlier returns]- If details furnished earlier were incorrect
6B. Supplies by way of import of goods or goods received from SEZ [Information furnished in
Table 5 of earlier returns]-If details furnished earlier were incorrect
6C. Debit Notes/Credit Notes [original]
90
90
6D. Debit Notes/ Credit Notes [amendment of debit notes/credit notes furnished in earlier tax
periods]
7. Supplies received from composition taxable person and other exempt/Nil rated/Non GST
supplies received
Description
7A. Inter-State
supplies
7B. Intra-state
supplies
8. ISD credit received
Composition taxable
person
2
Value of supplies received from
Exempt supply Nil Rated supply
Non GST
supply
3
4
5
G
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ich tax was paid in earlier period but invoice has been received in the
current period [ reflected in Table 4 above]
10B (1). Intra-State Supplies (Rate Wise)
10B (2). Intra-State Supplies (Rate Wise)
II Amendments of information furnished in Table No. 10 (I) in an earlier month [Furnish
revised information]
Month
Amendment relating to information furnished
in S. No.(select)
10A(1) 10A(2) 10(B1) 10B(2)
11. Input Tax Credit Reversal / Reclaim
Description for reversal of ITC
To be added to
or reduced from
output liability
2
Amount of ITC
Integrated
Tax
Central State/UT CESS
Tax
Tax
3
4
5
6
1
A. Information for the
current tax period
(a) Amount in terms of rule
37(2)
To be added
(b) Amount in terms of rule
39(1)(j)(ii)
To be added
(c) Amount in terms of rule 42
(1) (m)
To be added
(d) Amount in terms of rule
To be added
43(1) (h)
(e) Amount in terms of rule 42
(2)(a)
To be added
(f) Amount in terms of rule
42(2)(b)
(g) On account of amount pai
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13. HSN summary of inward supplies
Sr. No. HSN Description UQC Total Total Total
Quantity value Taxable
(Optional
Amount
Value Integrated Central State/UT Cess
if HSN is
furnished)
Tax
Tax
Tax
1
2
3
4
5
6
7
8
9
10
11
Verification
I hereby solemnly affirm and declare that the information given herein above is true and
correct to the best of my knowledge and belief and nothing has been concealed therefrom
Place:
Date:
Signatures…
Name of Authorised Signatory
Designation/Status
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Instructions –
1. Terms used:
a. GSTIN:
Goods and Services Tax Identification Number
Unique Identity Number
Harmonized System of Nomenclature
b. UIN:
C. UQC:
Unit Quantity Code
d. HSN:
e.
POS:
f.
B to B:
g.
B to C:
Place of Supply (Respective State)
From one registered person to another registered person
From registered person to unregistered person
2. Table 3 & 4 to capture information of:
(i)
(ii)
(iii)
(iv)
(v)
(vi)
Invoice-level inward
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or services;
Table 4A to be auto populated;
(vii) In case of invoices added by recipient tax payer, Place of Supply (POS)
to be captured always except in case of supplies received from registered
person, where it is required only if the same is different from the location of the
recipient;
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(viii) Recipient will have the option to accept invoices auto populated as well
as add invoices, pertaining to reverse charge only when the time of
supply arises in terms of section 12 or 13 of the Act; and
(ix) Recipient tax payer is required to declare in Column No. 12 whether the
inward supplies are inputs or input services or capital goods (including
plant and machinery).
3. Details relating to import of Goods/Capital Goods from outside India as well
as supplied by an SEZ Unit to be reported rate-wise by recipient tax payer in
Table 5.
4. Recipient to provide for Bill of Entry information including six digits port
code and seven digits bill of entry number.
5. Taxable Value
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