GST Export : Free Study Material
Here is the Free Study Material on GST Export
[ Join online GST Course by CA Satbir Singh ]
How to check Export Ledger on GST Portal
How to get GST Refund of ITC paid on Exports without payment of Integrated Tax
GST Refund on Export of Goods (With Payment of Tax) : FAQ
GST Refund of Export of Services (With Payment of Tax)
GST Refund for Recipient of Deemed Export : FAQs and Process
GST Export Refund : EGM should Match with GSTR-1
Filing of Letter of Undertaking for Export of Goods or Services : FAQs
Tracking ARN for Exports is now available on GST Portal.
Under GST exporters can not purchase goods without payment of tax
Refund of IGST on Export : date extension in SB005 alternate mechanism
Video &; GST Refund for Export not received ? correct EGM Errors : GST News [Part 195 ] TaxHeal.com
Exporters required to furnish bonds to export without paying IGST: Delhi HC
Circular No 6/2018 Customs : Refund of IGST on Export-EGM Error related cases
Video ; GST Refund for Export of Services : GST News [Part 191] TaxHeal.com
Video ; GST Refund for Export of Services [Part 2] : GST News [Part 192] TaxHeal.com
26th Meeting of the GST Council : Extension of tax exemptions for exporters for six months
GST : Attention Exporters:rovide complete and correct Shipping Bill Number on GSTR 1
GST Refund for Recipient of Deemed Export : FAQs and Process
[Video] File Online LUT for Export on GST Portal :GST News [Part 176] : TaxHeal.com
GST Export Package : CBEC Press Brief
Relevant Videos on Export
How to Apply Importer Exporter Code IEC online [ New Process] आयातक निर्यातक कोड कैसे अप्लाई करें
Free Background Material on Import and Export after GST जीएसटी के बाद आयात और निर्यात
GST Refund on export of Exempted Goods or services
Pay GST if exporter outsources services outside India
How to resolve errors to get IGST Export Refunds : New Circular जीएसटी एक्सपोर्ट रिफंड
How to fill GSTR 9 Part II Export : Zero Rated Supply :जीएसटी 9 कैसे भरें भाग II [ निर्यात ]
Whether Eway bill required for Exports of Goods
New Circular for GST 06.06.2018 : GST News 318
Track Exports Refund Status on GST Portal : GST News 295
New GST Order & Circular issued 06.04.2018 : GST News [Part 206] : TaxHeal.com
Relevant Sections of GST Act for Export under GST
Section 147 CGST Act 2017 ; Deemed Exports
Relevant material for exports under GST are covered in “CHAPTER V : PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH” of IGST Act 2017.
Section 10. Place of supply of goods other than supply of goods imported into, or exported from India.
Section 11. Place of supply of goods imported into, or exported from India.
Section 12. Place of supply of services where location of supplier and recepient is in India.
Section 13. Place of supply of services where location of supplier or location of receipient is outside India.
Section 14. Special provision for payment of tax by a supplier of online information and database access or retrieval services.
Relevant Notifications for Export under GST
Notification No 48/2018 Customs (N.T) Dated 4th June 2018 Exports by Post Regulations 2018.
Notification No 37/2017 Central Tax : Extension of LUT to all exporters
Notification No 48/2017 Central Tax : Deemed exports under CGST Act 2017
Relevant Rules of CGST Act 2017 for GST Export
Relevant Circulars of GST Act 2017 for GST Export
Circular No161/17/2021 GST : Clarification relating to export of services
GST Circular No 159/15/2021 : Clarification on doubts related to scope of “Intermediary”
Circular No 78/50/2018 GST Dated 31st December 2018 : Clarification on export of services under GST if Exporter Outsources services outside India
Circular No 8/8/2017 GST : Furnishing of Bond/LUT for exports
Circular No 17/17/2017 GST : Refund of zero-rated supplies : Manual filing and processing
Relevant Judgments
No GST on supply from ‘ Duty Free’ shops : Allahabad High Court
Video : GST on Supply from Duty free shops at international airports : GST News [Part 236]
GST on supply from Duty free shops at international airports : AAR Judgment
GST on Duty Free shops at Delhi airport : AAR
Pay GST on printing the Bible under specific orders from foreign party as it not export : AAR
Relevant form for GST Export
GST RFD 11 | Furnishing of bond or Letter of Undertaking for export of goods or services |
Other Study Material on Export under GST
More than Rs 10000 crore GST Export Refunds issued