GST Returns on Export of Manufactured Goods

[King Dranzer]

I want to Export Computer Cases to USA. If I export locally manufactured Computer cases bought from a supplier which includes 18% GST can I file a GST return on it. What will be the procedure.

[Nandan Khambete]

Dear Mr.Dranzer,

As per the information given by you, it appears that your going to purchase the Computer from local supplier in India who will charges you applicable GST and you will export the same to USA.

First of all, you will have to get registered under GST if the turnover crosses 20lacs a year.

Once you are registered under GST, GST paid on purchases can be claimed as Input Tax Credit in GSTR 2.

W.r.t Export, if you have LUT/Bond, then no GST is chargeable; and in absence of either, your have to charge GST in Tax Invoice and then export. Remember that in Custom Invoice, there will not be any GST.

After Filing GSTR1 , GSTR2 and GSTR3 , you will need to file Form RFD-1 for claiming the refund.

Trust the above clarifies.

Regards,

CA CS Nandan Khambete

[Ganeshan Kalyani]

Sir, you will have to get registered under GST. GSTR 1, 2 & 3 is required to complied with.

[DR.MARIAPPAN GOVINDARAJAN]

I endorse the views of Shri Nandan

[Nash Industries I Pvt Ltd]

Export is defined under IGST. The exporter needs to get registered irrespective of the turnover.

The goods can be exported without payment of IGST under bond or on payment of IGST claiming refund.

AI Summary

Export under bond or LUT allows zero-rated supply treatment enabling input tax credit and refund procedures on exported goods.
Zero-rated treatment for exports applies when a bond or Letter of Undertaking is furnished, so no GST is payable on the export; otherwise IGST must be charged in the tax invoice and later refunded. Input tax on purchases used for exported goods is claimable as Input Tax Credit through regular returns. Exporters must register under GST if turnover thresholds are met, comply with GSTR filings, and file Form RFD 1 to claim refund. Customs invoices do not carry GST; a position in the discussion states registration may be required under IGST irrespective of turnover.