https://www.taxtmi.com/notifications?id=146495 Inventory-based cross-border e-commerce exports may be undertaken through a DGFT-registered Exporter-on-Record holding export-only inventory procured from Indian GST-registered Sellers-on-Record against confirmed overseas buyer orders. Export Inventory must be separately identified, segregated and digitally traceable. The Exporter-on-Record must pay sellers within seven days of acceptance, may claim eligible Export Rebates and Refunds, and must distribute seller-attributable benefits proportionately after any administrative charge. It must manage and bear reverse-logistics costs, while returned or rejected consignments cannot enter the domestic market. en-us Wed, 05 Aug 2026 00:00:00 +0530 Wed, 05 Aug 2026 16:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=146495 Inventory-based cross-border e-commerce exports may be undertaken through a DGFT-registered Exporter-on-Record holding export-only inventory procured from Indian GST-registered Sellers-on-Record against confirmed overseas buyer orders. Export Inventory must be separately identified, segregated and digitally traceable. The Exporter-on-Record must pay sellers within seven days of acceptance, may claim eligible Export Rebates and Refunds, and must distribute seller-attributable benefits proportionately after any administrative charge. It must manage and bear reverse-logistics costs, while returned or rejected consignments cannot enter the domestic market. Notifications DGFT Wed, 05 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/notifications?id=146495