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.

[Amit Agrawal]

Even though there is no specific time-limit prescribed to present proof of export to jurisdictional tax-officer, same is expected to be presented within a reasonable time from date of export in normal course. This is considering the wordings used in above-reproduced clause at serial No. 1 (ix) (i.e. when goods have been exported).

Serial No. 2 of notification 40/2017 (CGST Rate) needs to be kept in mind i.e. The registered supplier shall not be eligible for the above mentioned exemption if the registered recipient fails to export the said goods within a period of ninety days from the date of issue of tax invoice.

Considering above, so long as subject goods are actually exported within prescribed period of 90 days and have supporting proofs as listed in clause at serial No. 1 (ix) thereof, mere delay in presenting those proofs to jurisdictional tax-office can NOT lead to denial of exemption given in notification 40/2017 (CGST Rate).

On practical note, it is in interest of supplier claiming exemption to avoid undue delay from recipient in presentation of proofs as mandated in serial No. 1 (ix).

These are ex facie views of mine, the same should not be construed as professional advice / suggestion.

[Rajan Atrawalkar]

Thanks Amitji and also appreciate your quick response.

[Padmanathan KV]

Agreed with views of Ld. Amit Ji in toto. Perfectly explained!

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.