EXPORT & REFUND

[PAWAN GUPTA]

Dear Expert

We have a query please give your valuable advice / guide line .

We have LUT and export goods without payment of IGST. My query is what is the procedure for submission of proof of export in GST regime? please give reference of rule/Act. As In previous Excise Law we used to submit Annexure-19 for submission of POE.

Thanks in Advance

AI Summary

Guidance on Submitting Export Proofs Under GST With LUT, No IGST Payment; Check CBEC Circulars for Updates. An individual inquired about the procedure for submitting proof of export under the Goods and Services Tax (GST) regime, specifically for exports made without payment of Integrated Goods and Services Tax (IGST) using a Letter of Undertaking (LUT). The individual sought guidance on relevant rules or acts, referencing the previous requirement of submitting Annexure-19 under Excise Law. Responses suggested consulting circulars and notifications issued by the Central Board of Excise and Customs (CBEC) and advised checking the CBEC website or related sources for specific circular numbers or notifications.