https://www.taxtmi.com/article/detailed?id=16631 Exports are treated as zero-rated supplies under the GST regime and may qualify for refunds of input tax credit, integrated tax paid on exports, duty remission, and foreign trade incentives. The concept of a risky exporter addresses misuse through fake invoicing, circular trading, overvaluation, fraudulent refund claims, and non-realization of export proceeds, and operates through risk-based monitoring across GST, Customs, DGFT, FEMA, RBI, and allied enforcement agencies. Exporters may be flagged on indicators such as suspicious registrations, non-existent suppliers, abnormal turnover, overvaluation, IEC irregularities, and unrealized export proceeds, leading to refund withholding, verification, denial of incentives, suspension of registration or IEC, and other enforcement action. en-us Fri, 12 Jun 2026 08:46:19 +0530 Fri, 12 Jun 2026 08:46:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16631 Exports are treated as zero-rated supplies under the GST regime and may qualify for refunds of input tax credit, integrated tax paid on exports, duty remission, and foreign trade incentives. The concept of a risky exporter addresses misuse through fake invoicing, circular trading, overvaluation, fraudulent refund claims, and non-realization of export proceeds, and operates through risk-based monitoring across GST, Customs, DGFT, FEMA, RBI, and allied enforcement agencies. Exporters may be flagged on indicators such as suspicious registrations, non-existent suppliers, abnormal turnover, overvaluation, IEC irregularities, and unrealized export proceeds, leading to refund withholding, verification, denial of incentives, suspension of registration or IEC, and other enforcement action. Articles Goods and Services Tax - GST Fri, 12 Jun 2026 08:46:19 +0530 https://www.taxtmi.com/article/detailed?id=16631