https://www.taxtmi.com/article/detailed?id=7979 Merchant export permits supplies between a registered supplier and a registered recipient-exporter at a concessional GST rate, conditional on GST registration, merchant exporter holding an RCMC, a written purchase order sent to the supplier's jurisdictional officer, issuance of a prescribed tax invoice reflecting the concession, export of goods within 90 days (failure of which exposes the supplier to liability for balance tax with interest), requirement to furnish warehouse acknowledgements and export documents to the supplier and its tax officer, and the option to instead follow the normal export route under bond/letter of undertaking with IGST payment and refund/credit claims. en-us Wed, 25 Apr 2018 05:49:57 +0530 Wed, 25 Apr 2018 05:49:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7979 Merchant export permits supplies between a registered supplier and a registered recipient-exporter at a concessional GST rate, conditional on GST registration, merchant exporter holding an RCMC, a written purchase order sent to the supplier's jurisdictional officer, issuance of a prescribed tax invoice reflecting the concession, export of goods within 90 days (failure of which exposes the supplier to liability for balance tax with interest), requirement to furnish warehouse acknowledgements and export documents to the supplier and its tax officer, and the option to instead follow the normal export route under bond/letter of undertaking with IGST payment and refund/credit claims. Articles Goods and Services Tax - GST Wed, 25 Apr 2018 05:49:57 +0530 https://www.taxtmi.com/article/detailed?id=7979