As per GST a Manufacturer Exporter can Export Goods without payment of IGST on Bond / LUT, and Similarly and Merchant Exporter can Export goods without Payment of IGST on Bond / LUT.
Exporter Procedure vide Circual No 26/2017 prescribed by the Board is silent on Manufacturer and Merchant Exporter.
My Question is, How will Manufacturer raise invoice to an Exporter with IGST or without IGST ?
Clarification Sought on GST Invoice Procedures for Manufacturer and Merchant Exporters: 'Bill to Ship to' Basis Discussed A discussion on a forum addresses the GST implications for manufacturer and merchant exporters, specifically regarding the issuance of invoices with or without IGST. The initial query seeks clarity on how manufacturers should invoice exporters. Responses suggest that exports can be conducted on a 'bill to ship to' basis, allowing GST to be charged based on the buyer's location, with subsequent export documentation prepared without IGST under a bond or LUT. The discussion also references existing procedures and notifications that might require review due to the introduction of GST, and advises seeking a second opinion for further clarification. (AI Summary)
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