What you need to know for exporting under GST: EximGuru.com What you need to know for exporting under GST GSTIN/PAN and Invoice information in shipping billQuoting GSTIN in shipping bill is mandatory, if the export product attracts GST for domestic clearance.Quoting PAN (Permanent Account Number), which is authorized as Import Export code by DGFT, would suffice if the exporter exclusively deals with products which are either wholly exempt from GST or out of GST regime.In case of exports by specialized agencies such as United Nations Organization or notified Multilateral Financial Institutions, Embassies and Consulates, the exporter can quote Unique Identity Number, instead of GSTIN, in the shipping bill.Without GSTIN or PAN or UIN, the Shippigng bill cannot be filed.The claim for refund of IGST paid or Input Tax Credit on inputs consumed in goods exported cannot be processed without GSTIN and GST Invoice details in shipping bill.Commercial Invoice information should be provided in the shipping bill. Wherever Commercial Invoice is different from Tax Invoice, details of both have to be provided in the shipping bill.Taxable value and Tax amount should be mentioned against each item in the shipping bill for processing the refund amount. Multiple tax invoices issued by same GSTIN holder are allowed in one shipping bill for the same consignee.State code is part of GSTIN numbering scheme. However, in the shipping bill for the field “State of origin” declare the State code from where export goods originated as it was being done before.Bond or LUT along with shipping billAs per rule 96A of the Central Goods and Services Tax Rules, 2017, any registered person exporting goods without payment of integrated tax is required to furnish a bond or a Undertaking (LUT) in FORM GST RFD-11.The following registered person shall be eligible for submission of Letter of Undertaking in place of a bond:- (a) a status holder as specified in the Foreign Trade Policy 2015-2020; or (b) who has received the due foreign inward remittances amounting to a minimum of 10% of the export turnover, which should not be less than one crore rupees, in the preceding financial year, and he has not been prosecuted for any offence under the Central Goods and Services Tax Act, 2017 (12 of 2017) or under any of the existing laws in case where the amount of tax evaded exceeds two hundred and fifty lakh rupees (Notification No. 16/2017 – Central Tax dated 07th July, 2017 refers).The bond shall be furnished on non-judicial stamp paper of the value ad applicable in the State in which bond is being furnished.The exporters shall furnish a running bond, in case he is required to furnish a bond, in FORM GST RFD-11. The bond would cover the amount of tax involved in the export based on estimated tax liability as assessed by the exporter himself.Based on the track record of exporter, a bank guarantee to be submitted along with the bond may be waived off by the jurisdictional GST Commissioner. The bank guarantee should normally not exceed 15% of the bond amount (Circular No. 4/4/2017-GST dated 07th July, 2017 refers). DrawbackDuring the transition period of three months i.e. 1.7.2017 to 30.9.207, composite rates of All Industry Rate (AIR) drawback are available to exporter.These composite rates are subject to certain conditions during the transition period that input credit/refund under GST and drawback of composite rates notified are not taken together for the export product.Exporter has to produce a certificate to the above effect from jurisdictional GST officer to avail composite rate. This requirement is applicable to supplies for export made on or after 1.7.2017, as all exporters are required to operate under GST from that date.The requirement of certificate is not a new requirement. All registered persons who were exporting under bond or on claim for rebate were producing such certificate prior to 1.7.2017 also.In case export goods have been cleared from the factory or warehouse etc. Prior to 1.7.2017 but let export order has not been given till 30.6.207, certificate from GST officer is not required. For such goods, only a declaration from exporter or certificate from the then Central Excise officer, as applicable, is required.In case exporter is unable to produce the requisite certificate for claiming composing AIR at the time of export, then exporter should have the shipping bill amended to claim lower AIR (Customs Portion) at time export. The exporter can claim balance amount of drawback as supplementary claim when he produces certificate.Instructions issued to all jurisdictional authorities to ensure smooth clearance of export consignments. Latest Import Export News DateSubject 08-09-2025BJP resolution urges businesses to pass on GST cut benefits to consumers 08-09-2025Piyush Goyal to industry: Pass on full GST rate cut benefits to consumers to boost demand, jobs & gr 08-09-2025US weighs annual china chip supply approvals for Samsung, Hynix: Report 08-09-2025In rebound from Trump blows, India has few choices 08-09-2025Can this American bill topple India's showpiece industry? 06-09-2025Trump's advisor Navarro needles India once again 06-09-2025India will be at negotiating table 'in a month or two': US Commerce Secretary Howard Lutnick 06-09-2025Lower GST will boost India's economy significantly, says FM Nirmala Sitharaman 05-09-2025Elon Musk's Tesla hits the Indian roads! First Model Y delivered in Mumbai 05-09-2025Reliance remains compliant with sanctions; Russian oil adds just 2.1% to EBITDA
Get Sample Now Which service(s) are you interested in? Export Data Import Data Both Buyers Suppliers Both OR Exim Help + Exim News Date: 08-09-2025 BJP resolution urges businesses to pass on GST cut benefits to consumers Date: 08-09-2025 Piyush Goyal to industry: Pass on full GST rate cut benefits to consumers to boost demand, jobs & gr Date: 08-09-2025 US weighs annual china chip supply approvals for Samsung, Hynix: Report Date: 08-09-2025 In rebound from Trump blows, India has few choices Date: 08-09-2025 Can this American bill topple India's showpiece industry? Date: 06-09-2025 Trump's advisor Navarro needles India once again Date: 06-09-2025 India will be at negotiating table 'in a month or two': US Commerce Secretary Howard Lutnick Date: 06-09-2025 Lower GST will boost India's economy significantly, says FM Nirmala Sitharaman Date: 05-09-2025 Elon Musk's Tesla hits the Indian roads! First Model Y delivered in Mumbai Date: 05-09-2025 Reliance remains compliant with sanctions; Russian oil adds just 2.1% to EBITDA What is New? Date: 29-08-2025 Notification No. 52/2025-CUSTOMS (N.T.) Fixation of Tariff Value of Edible Oils, BrassScrap, Areca Nut, Gold and Silver Date: 28-08-2025 Notification No. 36/2025-Customs Seeks to extend custom duty exemption on Raw Cotton Date: 25-08-2025 Notification No. 51/2025- Customs (N.T.) Amendment to Notification No. 77/2023-Customs (N.T.) dated 20.10.2023 - Revision of AIR of duty drawback of Gold jewellery and silver jewellery/articles. Date: 20-08-2025 NOTIFICATION No. 12/2025 – CENTRAL TAX Seeks to extend the due date for furnishing FORM GSTR-3B for the month of July,2025 upto 27.08.2025, for the taxpayers registered in Mumbai (City), Mumbai (sub-urban), Thane, Raigad and Palghar districts of Maharashtra Date: 18-08-2025 Notification No. 35/2025-Customs Seeks to prescribe BCD and AIDC on Raw Cotton for a specified period Date: 14-08-2025 Notification No. 50/2025-CUSTOMS (N.T.) Fixation of Tariff Value of Edible Oils, Brass,Scrap, Areca Nut, Gold and Silver Date: 31-07-2025 Notification No. 49/2025-CUSTOMS (N.T.) Fixation of Tariff Value of Edible Oils,Brass Scrap, Areca Nut, Gold and Silver Date: 19-07-2025 Notification No. 34/2025-Customs Seeks to amend notification No. 146/94-Customs, dated the 13th July, 1994 to omit serial number 10A. Date: 18-07-2025 Notification No. 33/2025-Customs Seeks to amend notification No. 146/94-Customs, dated the 13th July, 1994 to provide exemption on import of Horses for Polo (HS 0101 29 10) under specified condition. Date: 16-07-2025 Notification No. 47/2025-Customs (N.T.) Appointment of Common Adjudicating Authority for the purpose of finalization of Provisional Assessment in SVB case w.r.t. M/s. Ammega Belting India Pvt. Ltd. -reg
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