https://www.taxtmi.com/article/detailed?id=12625 Merchant exporters may procure goods from registered suppliers at a concessional GST rate and either export under a bond or LUT without tax and claim refund of unutilised input tax credit, or export on payment of IGST and claim refund of tax paid. The concession is optional and conditional: both supplier and exporter must be registered, merchant exporters must register with an export council or recognised board, invoices and order copies must be provided to the supplier's tax officer, goods must move from the supplier's registered place or a registered warehouse to the export point, shipping bills must include the supplier's name and GSTIN, and post-export proof must be furnished to validate the concessional treatment and refund entitlement. en-us Tue, 21 May 2024 10:23:45 +0530 Tue, 21 May 2024 10:23:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12625 Merchant exporters may procure goods from registered suppliers at a concessional GST rate and either export under a bond or LUT without tax and claim refund of unutilised input tax credit, or export on payment of IGST and claim refund of tax paid. The concession is optional and conditional: both supplier and exporter must be registered, merchant exporters must register with an export council or recognised board, invoices and order copies must be provided to the supplier's tax officer, goods must move from the supplier's registered place or a registered warehouse to the export point, shipping bills must include the supplier's name and GSTIN, and post-export proof must be furnished to validate the concessional treatment and refund entitlement. Articles Customs - Import - Export - SEZ Tue, 21 May 2024 10:23:45 +0530 https://www.taxtmi.com/article/detailed?id=12625