TaxTMI 
TaxTMI 
DEAR SIR,
GOOD AFTERNOON,
I WOULD LIKE TO KNOW ABOUT MERCHANT EXPORT PROCEDURE. AND WHAT KIND OF DOCUMENTS SUBMIT TO DEPARTMENT
PLEASE GUIDE
DOCUMENTS REQUIRE
03 Aug 2018 
5 Replies 
1800 Views Asked by
Merchant export concessional GST regime requires registration, specified invoices and shipping documentation for export compliance.
Merchant exporters must register under GST and meet the Notification No. 40/2017 concessional intra State supply conditions: supplier must issue a tax invoice; recipient must export within the prescribed period and be registered with an Export Promotion Council or Commodity Board; recipient must place a documented order and provide it to the supplier's jurisdictional officer; goods must move directly to export points or via a registered warehouse with endorsed invoices and warehouse acknowledgements; after export the recipient must furnish the shipping bill showing the supplier's GSTIN and invoice plus proof of export to the supplier and the supplier's tax officer. (AI Summary)
Merchant exporters must register under GST and meet the Notification No. 40/2017 concessional intra State supply conditions: supplier must issue a tax invoice; recipient must export within the prescribed period and be registered with an Export Promotion Council or Commodity Board; recipient must place a documented order and provide it to the supplier's jurisdictional officer; goods must move directly to export points or via a registered warehouse with endorsed invoices and warehouse acknowledgements; after export the recipient must furnish the shipping bill showing the supplier's GSTIN and invoice plus proof of export to the supplier and the supplier's tax officer. (AI Summary)