TaxTMI 
TaxTMI 
Hello sir
If I export an item to Nepal which I purchased locally from Bihar paying 6+6 cgst and igst...will the sales will be applicable for exemption from Igst. By
Giving letter of undertaking And how I will claim my Gst paid for purchase?
Exemption of Igst
25 Dec 2018 
4 Replies 
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Guest 
IGST exemption on exports: use Letter of Undertaking and claim input tax refund via GST portal, subject to return reconciliation.
Exported goods purchased domestically may be treated as zero-rated and qualify for refund of GST paid on purchases; exporters can use a Letter of Undertaking to export without paying IGST and file refund claims online through the GST portal, with manual application as a fallback. Refunds are auto-processed when export turnover in GSTR-3B matches export figures in GSTR-1, while mismatches generate discrepancy notices that must be corrected in subsequent returns for reconsideration. (AI Summary)
Exported goods purchased domestically may be treated as zero-rated and qualify for refund of GST paid on purchases; exporters can use a Letter of Undertaking to export without paying IGST and file refund claims online through the GST portal, with manual application as a fallback. Refunds are auto-processed when export turnover in GSTR-3B matches export figures in GSTR-1, while mismatches generate discrepancy notices that must be corrected in subsequent returns for reconsideration. (AI Summary)