https://www.taxtmi.com/article/detailed?id=17134 Inventory-based cross-border e-commerce exports operate through an Exporter-on-Record that procures Indian goods from GST-registered Sellers-on-Record against confirmed overseas orders and assumes all export, logistics, compliance, returns and incentive-claim responsibilities. Export inventory must be export-designated, segregated, digitally identifiable and fully traceable, and may not enter domestic commerce. The Exporter-on-Record must pay sellers within seven days regardless of overseas payment, returns or cancellations. Export incentives must be shared with sellers according to FOB value after receipt, while GST refunds remain the Exporter-on-Record's entitlement. en-us Sat, 08 Aug 2026 08:33:26 +0530 Sat, 08 Aug 2026 08:33:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17134 Inventory-based cross-border e-commerce exports operate through an Exporter-on-Record that procures Indian goods from GST-registered Sellers-on-Record against confirmed overseas orders and assumes all export, logistics, compliance, returns and incentive-claim responsibilities. Export inventory must be export-designated, segregated, digitally identifiable and fully traceable, and may not enter domestic commerce. The Exporter-on-Record must pay sellers within seven days regardless of overseas payment, returns or cancellations. Export incentives must be shared with sellers according to FOB value after receipt, while GST refunds remain the Exporter-on-Record's entitlement. Articles Customs - Import - Export - SEZ Sat, 08 Aug 2026 08:33:26 +0530 https://www.taxtmi.com/article/detailed?id=17134