Proof of Export under GST

[Pradeep Kaushik]

Dear Experts,

We are a Merchant exporter. We procure material from Indian Domestic market by paying GST @ 0.01%

Our Supplier is asking for Proof of Export. Earlier, before GST implementation, there was a process to submit ARE-1.

Pls. share the process about the proof of export documentation for exports business under GST.　

Thanks and best regards.

Pradeep Kaushik

AI Summary

Merchant Exporters Must Provide Shipping Bills Under GST Notification 40/2017-CT; Concept Still Relevant in GST Rules A merchant exporter inquires about the process for providing proof of export under GST, noting that previously ARE-1 forms were used. An expert clarifies that under GST, exporters must fulfill conditions outlined in Notification No. 40/2017-CT, including providing shipping bills or bills of export and export general manifests to suppliers and tax officers. Another expert challenges the assertion that the concept of a 'merchant exporter' is irrelevant under GST, arguing that it is recognized in various notifications and circulars. The discussion highlights differing interpretations of GST regulations regarding merchant exporters and concessional rates.