0.10% MERCHANT EXPORT OR THIRD PARTY EXPORT TO BE TREAT AS DEEMED EXPORT IN GSTR1 AND PROCEDURE FOR REBATE CLAIM ON LINE IN GST REGIME AS EXPORTED WITH DUTY PAYMENT

[nandankumar roy]

DEAR SIR,

PL HELP REGARDING TO CLEAR 0.10% DUTY MERCHANT EXPORT OR THIRD PARTY EXPORT TO BE TREAT AS DEEMED EXPORT IN GSTR1 AND PROCEDURE FOR REBATE CLAIM ON LINE IN GST REGIME WITHIN GST SITE AS EXPORTED WITH DUTY PAYMENT

AI Summary

Clarification on 0.10% duty merchant exports under GST: Not deemed exports as per Section 147, per Notification No. 41/2017 ITAX. A discussion on a forum addresses whether a 0.10% duty merchant or third-party export should be treated as deemed export in GSTR-1 and the procedure for claiming rebates online under the GST regime. One participant clarifies that such exports are not deemed exports as per Section 147 of the CGST Act, which defines deemed exports as certain supplies where goods do not leave India. Another participant agrees, emphasizing the need to file at the 0.1% rate as per Notification No. 41/2017 ITAX, highlighting the importance of fulfilling conditions to avoid litigation. The original poster acknowledges the advice.