GST effect of Merchant Exporter

[Binu Karuthedath]

Dear Expert

A is the Merchant Exporter bought goods from B for the export purpose by paid with IGST . A have to export the same goods to UAE by Forex invoice. A can't be executed any Bond or LUT.and A cannot show IGST in their export invoice, due to Foreign currency Invoice How A can export these goods under GST regime? and what is the documents prepared under GST export .is any IGST have to pay before exporting the goods byA , if yes how A can pay IGST?

AI Summary

Zero rated exports under GST permit merchant exporters to export without showing IGST on the commercial invoice, with refund avenues available.
A merchant exporter who procures goods with IGST may export them as zero rated supplies: issue a domestic tax invoice recording IGST paid and separately issue the commercial export invoice without showing IGST to the foreign buyer. IGST need not be paid at the time of physical export but is accounted for in the exporter's tax return and can be claimed as a refund or used against tax liability. Freight and insurance up to port follow refund/credit treatment, and where no LUT is executed, refund/credit procedures apply.