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

[DR.MARIAPPAN GOVINDARAJAN]

In this regard, circulars and notifications have been issued by CBEC now and then. Please refer the same.

[PAWAN GUPTA]

Please give Circular No. /Notification No. If has been issued .

[KASTURI SETHI]

It is easily available. You will have to make efforts on the department's site or TMI site. Go through all circulars date wise issued recently.

[Ganeshan Kalyani]

Yes I agree with the expert.

Refer www.cbec.gov.in.

[PAWAN GUPTA]

Dear Experts

Please mention Circular no. so that we can find on CBEC portal.

AI Summary

Proof of export documentation: exporters under LUT must follow issued circulars and notifications; consult official procedural guidance. The query asks for the procedure and rule reference for submission of proof of export when goods are exported under a LUT without payment of IGST. Replies direct the taxpayer to issued circulars and notifications and to consult the department's portal for the specific procedural guidance rather than providing particular circular numbers or statutory text.