Is it mandatory to show export supply in GSTR3b and 9 ?

[Dinesh kumar]

 

1. What is the definition of “export turnover” under Customs law?

2. What are the required documents to obtain MSME registration for a manufacturing unit?

3. I have imported goods under an Advance Licence, but due to defects, I want to re-export them after 8 months. Is re-export permissible in such a case?

4. The licence conditions state that if the re-export period exceeds 6 months, prior approval of the Commissioner of Customs is required. Since the licence was registered at Port A, but the goods were imported through Port B, which Commissioner of Customs will grant the permission for re-export?

AI Summary

Declare zero-rated exports in GSTR-3B and reconcile in GSTR-9; comply with Customs rules on export turnover and re-export approval Under GST, exports are zero-rated but must be declared in GSTR-3B (relevant export/zero-rated supplies table) and reconciled in GSTR-9. 'Export turnover' for Customs purposes means the value of goods/services physically exported as per customs documents. MSME registration for a manufacturing unit requires proof of business constitution, PAN, Aadhaar of proprietor/partners/directors, bank details, manufacturing address proof, and investment/turnover particulars. Re-export of defective imported goods is generally permitted subject to licence conditions and Customs approval; if re-export exceeds the licence's 6-month limit, prior Commissioner of Customs approval is required. Where a licence is registered at one port but goods entered at another, seek approval from the Commissioner with jurisdiction over the licence registration and coordinate with the port of import.