TaxTMI 
TaxTMI 
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.
GST Returns on Export of Manufactured Goods
18 Sep 2017 
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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. (AI Summary)
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. (AI Summary)