Proof of Export under GST
Query (Issue) Started By: – Pradeep Kaushik Dated:- 30-4-2018 Last Reply Date:- 3-5-2018 Goods and Services Tax – GST
Got 8 Replies
GST
Dear Experts,
\nWe are a Merchant exporter. We procure material from Indian Domestic market by paying GST @ 0.01%
\nOur Supplier is asking for Proof of Export. Earlier, before GST implementation, there was a process to submit ARE-1.
\nPls. share the process about the proof of export documentation for exports business under GST.
\nThanks and best regards.
\nPradeep Kaushik
\nReply By Alkesh Jani:
\nThe Reply:
\nSir\/Madam,
\nFirst 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:-
\n"(iii) the registered <\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n m where the said goods are to be exported; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ocedure under the GST regime? = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Proof of Export under GST Query (Issue) Started By: – Pradeep Kaushik Dated:- 30-4-2018 Last Reply Date:- 3-5-2018 Goods and Services Tax – GSTGot 8 RepliesGSTDear 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 … Continue reading “Proof of Export under GST”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-11619","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11619","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=11619"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11619\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11619"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11619"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11619"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\n–
\nix) when goods have been exported, the 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”.
\nFrom 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.
\nOur experts may please correct me if mistaken
\nReply By KASTURI SETHI:
\nThe Reply:
\nI 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' <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nAnswer: The concept of merchant or manufacturer exporter would become 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.”
\nFurther, 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.
\nAny misperception may please be brought to notice to enrich my knowledge. Thanks
\nReply By YAGAY ANDSUN:
\nThe Reply:
\nThis concept of Merchant Export do exist but in FTP. We endorse the very view of Mr. Jani.
\nReply By CS SANJAY MALHOTRA:
\nThe Reply:
\nDear Mr Alkesh,
\nFAQ 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 relea<\/p>\n
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