what would be the modus operandi for new GST registration who does not have a TIN at present?
How would manufacturer exporter and merchant exporter be involved and effected?
please advise
Dear Shine if your supplies are covered under GST, then you have to take new GST registration.for full procedure plz read articlehttps://www.gstsoln.com/new-registration-migration-gst/
Further if you doing export of Goods not covered by export duty, then 90% of itc will be refunded on provisional basis.. For this you should not charge IGST in your export invoices.
CAclubindia
