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

Proof of export documentation: shipping bill and EGM serve as operative proof for concessional GST supplies to exporters.
A registered recipient obtaining goods at concessional rate must indicate the supplier's GSTIN and invoice number in the shipping bill or bill of export, be registered with an Export Promotion Council or recognised Commodity Board, place an order on the registered supplier and provide a copy to the supplier's jurisdictional tax officer, move goods directly to export or to a registered warehouse for export, and when goods are exported provide the shipping bill/bill of export with GSTIN and supplier invoice details plus proof of filing of the Export General Manifest or export report to the supplier and the supplier's jurisdictional tax officer.