https://www.taxtmi.com/article/detailed?id=7567 Export is a zero-rated supply allowing exporters to either (a) supply under bond or Letter of Undertaking and claim refund of unutilised input tax credit (FORM GST RFD-11), or (b) pay IGST on exports and claim refund where the shipping bill is deemed the refund application once the export manifest/report is filed and a valid GSTR-3/GSTR-3B return furnished. Exporters must provide GST invoice details in the shipping bill and comply with prescribed documentary and certification requirements for refund processing. en-us Tue, 22 Aug 2017 06:50:20 +0530 Tue, 22 Aug 2017 06:50:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7567 Export is a zero-rated supply allowing exporters to either (a) supply under bond or Letter of Undertaking and claim refund of unutilised input tax credit (FORM GST RFD-11), or (b) pay IGST on exports and claim refund where the shipping bill is deemed the refund application once the export manifest/report is filed and a valid GSTR-3/GSTR-3B return furnished. Exporters must provide GST invoice details in the shipping bill and comply with prescribed documentary and certification requirements for refund processing. Articles Goods and Services Tax - GST Tue, 22 Aug 2017 06:50:20 +0530 https://www.taxtmi.com/article/detailed?id=7567