Export procedure: GST refund options and authorised self-sealing of containers with electronic seal verification and risk based checks. Export supplies are treated as Zero Rated Supply, permitting refund either under bond/Letter of Undertaking without payment of integrated tax or on payment of integrated tax with refund; refund claims and shipping bill/GST return interactions are to be processed electronically via the common portal. Self-sealing of containers is authorised subject to prior intimation and premises approval, GST registration and return filing (with limited exceptions), use of tamper proof electronic seals whose identifiers are declared in the shipping bill, digital signing for self-clearance, and risk based examination at ports; the revised procedure takes effect from 01.09.2017.