Exports under GST
By: – Kishan Barai
Customs – Import – Export – SEZ
Dated:- 22-7-2017<\/p>\n
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.
\nDrawback under section 74 will refund Customs duties as well as Integrated Tax and Compensation Cess paid on imported goods which are re-exported.
\nAt 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<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n options, namely: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n(iii) How to export the goods to another person when the ARE-1 has been dispensed with . = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n l State Tax\/UT Tax = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n lies made through e-commerce operator attracting TCS] [Rate wise] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n6 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n es, where invoice value is more than Rs. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n reated from this Table.. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rmation the original debit note\/credit note, the details of invoice shall = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ting reverse charge = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Centr State\/UCes = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ich tax was paid in earlier period but invoice has been received in the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n93 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n or services; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Exports under GSTBy: – Kishan BaraiCustoms – Import – Export – SEZDated:- 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 … Continue reading “Exports 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-6336","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6336","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=6336"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6336\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6336"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6336"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6336"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\nThe 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.
\nSecon<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(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
\n(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).
\nFor 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<\/p>\n
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\nXV. Export under factory stuffing procedures:
\nIn 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<\/p>\n
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\n(iv) What is the procedure for making the invoice when the goods are with the port.
\nWith regards
\nHimansu
\n Dated: 27-7-2017
\n=============
\nDocument 1Form GSTR-1
\n[See rule (59(1)]
\nDetails of outward supplies of goods or services
\n1.
\nGSTIN
\n2.
\n(a)
\nLegal name of the registered person
\n(b)
\nTrade name, if any
\n3.
\n(a)
\nAggregate Turnover in the preceding Financial
\nYear
\n(b) Aggregate Turnover – April to June, 2017
\nYear
\nMonth
\n4. Taxable outward supplies made to registered persons (including UIN-holders) other
\nthan supplies covered by Table 6
\n(Amount
\nin Rs. for
\nall Tables)
\nPlace of
\nGSTIN\/
\nUIN
\nInvoice details Rate Taxable
\nNo. Date Value
\nvalue
\nAmount
\nTax
\nIntegrated Central
\nTax
\nState \/
\nCess
\nUT Tax
\nSupply
\n(Name of
\nState\/UT)
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n4A. Supplies other than those (i) attracting reverse charge and (ii) supplies made through e-
\ncommerce operator
\n4B. Supplies attracting tax on reverse charge basis
\n4C<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n5
\nCess
\n6
\n1
\n7A. Intra-State supplies
\n7A (1). Consolidated rate wise outward supplies [including supplies made through e-commerce
\noperator attracting TCS]
\n7A (2). Out of supplies mentioned at 7A(1), value of supplies made through e-Commerce Operators
\nattracting TCS (operator wise, rate wise)
\nGSTIN of e-commerce operator
\n7B. Inter-State Supplies where invoice value is upto Rs 2.5 Lakh [Rate wise]
\n7B (1). Place of Supply (Name of
\nState)
\n7B (2). Out of the supplies mentioned in 7B (1), the supplies made through e-Commerce
\nOperators (operator wise, rate wise)
\nGSTIN of e-commerce operator
\n8. Nil rated, exempted and non GST outward supplies
\n..
\n79
\nDescription
\nNil Rated
\nExempted
\nNon-GST
\n1
\n8A. Inter-State supplies to registered
\npersons
\n8B. Intra- State supplies to registered
\npersons
\n8C. Inter-State supplies to unregistered
\npersons
\n8D. Intra-State supplies to unregistered
\npersons
\nSupplies
\n(Other than Nil
\nrated\/non-GST supply)
\nsupplies
\n2
\n3
\n4
\n9. Amendments to taxable outward suppl<\/p>\n
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\n10A (1). Out of supplies mentioned at 10A, value of supplies made through e-Commerce Operators attracting
\nTCS (operator wise, rate wise)
\nGSTIN of e-commerce operator
\n10B. Inter-State Supplies [including supplies made through e-commerce operator attracting TCS] [Rate
\nwise]
\nPlace of Supply (Name of State)
\n10B (1). Out of supplies mentioned at 10B, value of supplies made through e-Commerce Operators attracting
\nTCS (operator wise, rate wise)
\n80
\nGSTIN of e-commerce operator
\n11. Consolidated Statement of Advances Received\/Advance adjusted in the current tax period\/
\nAmendments of information furnished in earlier tax period
\nRate Gross Advance Place of
\n1
\nAmount
\nCess
\n7
\nReceived\/adjusted supply Integrated Central State\/UT|
\n2
\n3
\n4
\n5
\n6
\nI Information for the current tax period
\n11A.
\nAdvance amount received in the tax period for which invoice has not been issued (tax
\namount to be added to output tax liability)
\n11A (1). Intra-State suppli<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nReceipt voucher
\n7
\nPayment Voucher
\n32
\n81
\n8
\n9
\n10
\n11
\n12
\nRefund voucher
\n| Delivery Challan for job work
\n| Delivery Challan for supply on
\napproval
\nDelivery Challan in case of liquid
\ngas
\nDelivery Challan in cases other than
\nby way of supply (excluding at S no.
\n9 to 11)
\nVerification
\nI hereby solemnly affirm and declare that the information given herein above is true and
\ncorrect to the best of my knowledge and belief and nothing has been concealed there from
\nand in case of any reduction in output tax liability the benefit thereof has been\/will be passed
\non to the recipient of supply.
\nPlace
\nof Authorised Signatory
\nDate
\nDesignation\/Status….
\n82
\n=2
\nSignature
\nName
\nInstructions –
\n1. Terms used:
\na. GSTIN:
\nb. UIN:
\nGoods and Services Tax Identification Number
\nUnique Identity Number
\nc. UQC:
\nUnit Quantity Code
\nd. HSN:
\ne. POS:
\nf. B to B:
\ng. B to C:
\nHarmonized System of Nomenclature
\nPlace of Supply (Respective State)
\nFrom one registered person to another registered person
\nFrom registered person to unr<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n2,50,000\/- (B to C Large) invoice level details, rate-wise, should be
\nuploaded in Table 5; and
\n(iii) For all B to C supplies (whether inter-State or intra-State) where invoice
\nvalue is up to Rs. 2,50,000\/- State-wise summary of supplies, rate-wise,
\nshould be uploaded in Table 7.
\n5. Table 4 capturing information relating to B to B supplies should:
\n(i) be captured in:
\na. Table 4A for supplies relating to other than reverse charge\/ made
\nthrough e-commerce operator, rate-wise;
\nb. Table 4B for supplies attracting reverse charge, rate-wise; and
\n83
\nc. Table 4C relating to supplies effected through e-commerce operator
\nattracting collection of tax at source under section 52 of the Act,
\noperator wise and rate-wise.
\n(ii) Capture Place of Supply (POS) only if the same is different from the location of the
\nrecipient.
\n6. Table 5 to capture information of B to C Large invoices and other information
\nshall be similar to Table 4. The Place of Supply (PoS) column <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n10. In case of export transactions, GSTIN of recipient will not be there. Hence it
\nwill remain blank.
\n11. Export transactions effected without payment of IGST (under Bond\/ Letter of
\nUndertaking (LUT)) needs to be reported under \u201c0\u201d tax amount heading in
\nTable 6A and 6B.
\n12. Table 7 to capture information in respect of taxable supply of:
\n84
\n(i) B to C supplies (whether inter-State or intra-State)with invoice value upto
\nRs 2,50,000;
\n(ii) Taxable value net of debit\/ credit note raised in a particular tax period and
\ninformation pertaining to previous tax periods which was not reported
\nearlier, shall be reported in Table 10. Negative value can be mentioned in
\nthis table, if required;
\n(iii) Transactions effected through e-commerce operator attracting collection
\nof tax at source under section 52 of the Act to be provided operator wise
\nand rate wise;
\n(iv) Table 7A (1) to capture gross intra-State supplies, rate-wise, including
\nsupplies made through e-commer<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nbe mentioned in the first three columns, While furnishing revision of a
\ndebit note\/credit note, the details of original debit note\/credit note shall
\nbe mentioned in the first three columns of this Table,
\n(iv) Place of Supply (POS) only if the same is different from the location of the
\nrecipient;
\n(v) Any debit\/ credit note pertaining to invoices issued before the appointed
\nday under the existing law also to be reported in this table; and
\n(vi) Shipping bill to be provided only in case of exports transactions
\namendment.
\n14. Table 10 is similar to Table 9 but captures amendment information related to B
\nto C supplies and reported in Table 7.
\n15. Table 11A captures information related to advances received, rate-wise, in the
\ntax period and tax to be paid thereon along with the respective PoS. It also
\n85
\nincludes information in Table 11B for adjustment of tax paid on advance
\nreceived and reported in earlier tax periods a<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(Amount in Rs. for all Tables)
\nGSTI Invoice Rat Taxabl
\nAmount of Tax
\nPlace of Whether Amount of ITC available
\ndetails
\ne
\ne
\nsupply input or
\nof
\nvalue
\n(Name
\nsuppli N Dat Valu
\nIntegrat Centr Stat CES
\nof
\ninput Integrat
\nservice\/ed Tax
\nCentr
\nStat Ces
\nal
\ne\/ S
\ner
\n0 ee
\ned tax
\nal e\/
\nS
\nState\/U
\nCapital
\nTax
\nUT
\nTax
\nUT
\nT)
\ngoods
\nTax
\n(incl plant
\nTax
\nand
\n10
\n1 23 4 5
\nmachiner
\ny)\/
\nIneligible
\nfor ITC
\n6
\n7
\n9
\n10
\n11
\n12
\n13
\n14
\n15 16
\ne
\ne
\nvalue
\nIntegrat Centr Stat CES
\n4.
\nInward supplies on which tax is to be paid on reverse charge
\nGSTI Invoice
\nN details
\nof
\nsuppli N Dat Valu
\nRat Taxabl
\nAmount of Tax
\n|Place of Whether | Amount of ITC available
\nsupply input or
\n(Name
\ner
\nO ee
\ned tax
\nal
\ne\/
\nof
\nState\/U
\ninput Integrat Centr
\nservice\/ed Tax
\nCapital
\nStat Ces
\nal
\ne\/ S
\nTax
\nUT
\nTax
\nUT
\nT)
\ngoods
\nTax
\n(incl.
\nTax
\nplant and
\nmachiner
\ny)\/
\nIneligible
\nfor ITC
\n1
\n23
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\n13
\n14
\n15 16
\n4A. Inward supplies recei<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ned Tax al Tax T Tax
\nsuppl or input
\nIntegrat Centr State\/Us
\nCapital ed al Tax T Tax
\nNe Need Tax
\nITC)
\n1 23 4 56 7
\n8 9
\n10 11
\n12
\n1
\n14
\n15
\n16
\n17 18
\n19
\n3
\n6A. Supplies other than import of goods or goods received from SEZ [Information furnished in
\nTable 3 and 4 of earlier returns]- If details furnished earlier were incorrect
\n6B. Supplies by way of import of goods or goods received from SEZ [Information furnished in
\nTable 5 of earlier returns]-If details furnished earlier were incorrect
\n6C. Debit Notes\/Credit Notes [original]
\n90
\n90
\n6D. Debit Notes\/ Credit Notes [amendment of debit notes\/credit notes furnished in earlier tax
\nperiods]
\n7. Supplies received from composition taxable person and other exempt\/Nil rated\/Non GST
\nsupplies received
\nDescription
\n7A. Inter-State
\nsupplies
\n7B. Intra-state
\nsupplies
\n8. ISD credit received
\nComposition taxable
\nperson
\n2
\nValue of supplies received from
\nExempt supply Nil Rated supply
\nNon GST
\nsupply
\n3
\n4
\n5
\nG<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ncurrent period [ reflected in Table 4 above]
\n10B (1). Intra-State Supplies (Rate Wise)
\n10B (2). Intra-State Supplies (Rate Wise)
\nII Amendments of information furnished in Table No. 10 (I) in an earlier month [Furnish
\nrevised information]
\nMonth
\nAmendment relating to information furnished
\nin S. No.(select)
\n10A(1) 10A(2) 10(B1) 10B(2)
\n11. Input Tax Credit Reversal \/ Reclaim
\nDescription for reversal of ITC
\nTo be added to
\nor reduced from
\noutput liability
\n2
\nAmount of ITC
\nIntegrated
\nTax
\nCentral State\/UT CESS
\nTax
\nTax
\n3
\n4
\n5
\n6
\n1
\nA. Information for the
\ncurrent tax period
\n(a) Amount in terms of rule
\n37(2)
\nTo be added
\n(b) Amount in terms of rule
\n39(1)(j)(ii)
\nTo be added
\n(c) Amount in terms of rule 42
\n(1) (m)
\nTo be added
\n(d) Amount in terms of rule
\nTo be added
\n43(1) (h)
\n(e) Amount in terms of rule 42
\n(2)(a)
\nTo be added
\n(f) Amount in terms of rule
\n42(2)(b)
\n(g) On account of amount pai<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n33
\n13. HSN summary of inward supplies
\nSr. No. HSN Description UQC Total Total Total
\nQuantity value Taxable
\n(Optional
\nAmount
\nValue Integrated Central State\/UT Cess
\nif HSN is
\nfurnished)
\nTax
\nTax
\nTax
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\nVerification
\nI hereby solemnly affirm and declare that the information given herein above is true and
\ncorrect to the best of my knowledge and belief and nothing has been concealed therefrom
\nPlace:
\nDate:
\nSignatures…
\nName of Authorised Signatory
\nDesignation\/Status
\n94
\n===
\nInstructions –
\n1. Terms used:
\na. GSTIN:
\nGoods and Services Tax Identification Number
\nUnique Identity Number
\nHarmonized System of Nomenclature
\nb. UIN:
\nC. UQC:
\nUnit Quantity Code
\nd. HSN:
\ne.
\nPOS:
\nf.
\nB to B:
\ng.
\nB to C:
\nPlace of Supply (Respective State)
\nFrom one registered person to another registered person
\nFrom registered person to unregistered person
\n2. Table 3 & 4 to capture information of:
\n(i)
\n(ii)
\n(iii)
\n(iv)
\n(v)
\n(vi)
\nInvoice-level inward <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nTable 4A to be auto populated;
\n(vii) In case of invoices added by recipient tax payer, Place of Supply (POS)
\nto be captured always except in case of supplies received from registered
\nperson, where it is required only if the same is different from the location of the
\nrecipient;
\n95
\n(viii) Recipient will have the option to accept invoices auto populated as well
\nas add invoices, pertaining to reverse charge only when the time of
\nsupply arises in terms of section 12 or 13 of the Act; and
\n(ix) Recipient tax payer is required to declare in Column No. 12 whether the
\ninward supplies are inputs or input services or capital goods (including
\nplant and machinery).
\n3. Details relating to import of Goods\/Capital Goods from outside India as well
\nas supplied by an SEZ Unit to be reported rate-wise by recipient tax payer in
\nTable 5.
\n4. Recipient to provide for Bill of Entry information including six digits port
\ncode and seven digits bill of entry number.
\n5. Taxable Value <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n