Export invoices count towards zero-rated turnover in their issue period despite later export, subject to proof of export.

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....For goods supplied for export under a bond or letter of undertaking, supply takes place on removal and preparation of the tax invoice, although export is completed only when the goods leave India. Invoices issued during the relevant period form part of that period's zero-rated turnover under Rule 89(4), even if the goods are exported later. Refund of accumulated input tax credit on such supplies remains conditional on proof of actual export.....