Merchant Export Trading

[Rajan Atrawalkar]

As per Notification 40/2017 (CGST Rate) at serial no 1 (ix) “when goods have been exported, the registered recipient shall provide copy of shipping bill or bill of export containing details of Goods and Services Tax Identification Number (GSTIN) and tax invoice of the registered supplier along with proof of export general manifest or export report having been filed to the registered supplier as well as jurisdictional tax officer of such supplier. “

Does any time limit is prescribed for submission of above documents to the jurisdictional tax officer? Please provide reference.

AI Summary

Export Documentation: Submit Within Reasonable Time for Tax Exemption Under Notification 40/2017; 90-Day Export Rule Applies. A query was raised regarding the time limit for submitting export documentation to the jurisdictional tax officer under Notification 40/2017 (CGST Rate). Amit Agrawal clarified that while no specific time limit is prescribed, documents should be submitted within a reasonable time after export. The notification states that goods must be exported within 90 days of invoice issuance to qualify for tax exemptions. Delay in submitting proof to the tax office does not negate exemption eligibility if goods are exported within this period. Rajan Atrawalkar and Padmanathan Kollengode agreed with Amit's explanation.