https://www.taxtmi.com/forum/issue?id=112376 Merchant exporters are treated as exporters under GST: the manufacturer-to-merchant transfer is a taxable supply requiring GST registration, and the merchant may export under a Bond/LUT with zero-rated status or pay IGST and claim refund. Export documentation must quote the exporter's GSTIN and invoice; customs may still demand bank guarantees. Export particulars are transferred from customs to the GSTN for refund of paid tax or credit of input tax, and procedural compliance governs entitlement to refunds of input tax credit or IGST. en-us Tue, 18 Jul 2017 14:31:43 +0530 Thu, 23 Jan 2025 15:55:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112376 Merchant exporters are treated as exporters under GST: the manufacturer-to-merchant transfer is a taxable supply requiring GST registration, and the merchant may export under a Bond/LUT with zero-rated status or pay IGST and claim refund. Export documentation must quote the exporter's GSTIN and invoice; customs may still demand bank guarantees. Export particulars are transferred from customs to the GSTN for refund of paid tax or credit of input tax, and procedural compliance governs entitlement to refunds of input tax credit or IGST. Discussion-Forum GST Tue, 18 Jul 2017 14:31:43 +0530 https://www.taxtmi.com/forum/issue?id=112376