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

[KASTURI SETHI]

It is not deemed export. Anchor

Deemed exports : The Government may notify certain supplies of goods as deemed exports, where goods supplied do not leave India, and payment for such supplies is received either in Indian rupees or in convertible foreign exchange, if such goods are manufactured in India. (Section 147 of CGST Act).

[Alkesh Jani]

Sir, I agree with the view of Sh. Kasturiji, it is not deemed export. However, in your case the supply is at the rate 0.1% and you have to filed the same is GSTR-1 at the rate 0.1%. Please also note that this covered vide Notification No.41/2017 ITAX dated 23/10/2017 and this is a conditional Notification and conditions mentioned therein is required to be fulfilled, failure to which will lead to litigation.

[Ganeshan Kalyani]

Absolutely , the benefits are subject to conditions provided in the Notification.

[nandankumar roy]

THANKS SIRJI AND I SHOWN IN B2B .1 SECTION. THKS

AI Summary

Deemed export status denied; concessional supplies must be reported in GSTR 1 and follow notification conditions. Supplies made at the concessional 0.10% duty rate are not treated as deemed exports; deemed export status is confined to notified supplies meeting prescribed conditions. Such concessional supplies must be reported in GSTR 1 at the concessional rate, and entitlement to benefits or online rebate claims is governed by the conditions of the relevant executive notification; non compliance with those conditions may forfeit benefits and lead to litigation.