https://www.taxtmi.com/forum/issue?id=112839 Zero-rated treatment for exports applies when a bond or Letter of Undertaking is furnished, so no GST is payable on the export; otherwise IGST must be charged in the tax invoice and later refunded. Input tax on purchases used for exported goods is claimable as Input Tax Credit through regular returns. Exporters must register under GST if turnover thresholds are met, comply with GSTR filings, and file Form RFD 1 to claim refund. Customs invoices do not carry GST; a position in the discussion states registration may be required under IGST irrespective of turnover. en-us Mon, 18 Sep 2017 16:33:29 +0530 Thu, 23 Jan 2025 15:55:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112839 Zero-rated treatment for exports applies when a bond or Letter of Undertaking is furnished, so no GST is payable on the export; otherwise IGST must be charged in the tax invoice and later refunded. Input tax on purchases used for exported goods is claimable as Input Tax Credit through regular returns. Exporters must register under GST if turnover thresholds are met, comply with GSTR filings, and file Form RFD 1 to claim refund. Customs invoices do not carry GST; a position in the discussion states registration may be required under IGST irrespective of turnover. Discussion-Forum GST Mon, 18 Sep 2017 16:33:29 +0530 https://www.taxtmi.com/forum/issue?id=112839