13 June 2017
Export of goods from India attracts nil GST. However, if GST is paid at any point of time against exports from India can be either refunded or can be exported under bond without paying GST. As per recent developments in international trade, instead of Export Invoice and Export packing list, a single document called ‘Export invoice cum Packing list’ is accepted in customs and other authorities worldwide.
13 June 2017
You have to issue export invoice. The contents in Export Invoice remains same except inclusion of following information:
1. An endorsement in Export Invoice as “SUPPLY MEANT FOR EXPORT ON PAYMENT OF IGST” or “SUPPLY MEANT FOR EXPORT UNDER BOND WITHOUT PAYMENT OF IGST”, as the case may be, and shall, in lieu of the details. 2. Name and address of the recipient 3. Address of Delivery 4. Name of the country of Destination 5. Number and date of application of removal of goods for Export (ARE-1)
The above procedures are same as central excise procedures for movement of goods for export, previous to introduction of GST
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