GST Export : Free Study Material

By | May 23, 2018
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(Last Updated On: January 17, 2019)

GST Export : Free Study Material

Here is the Free Study Material on GST Export

 [ Join online GST Course by CA Satbir Singh ] 

GST on Export : FAQ’s

How to check Export Ledger on GST Portal

How to get GST Refund of ITC paid on Exports without payment of Integrated Tax

GST Refund on Export of Goods (With Payment of Tax) : FAQ

GST Refund of Export of Services (With Payment of Tax)

GST Refund for Recipient of Deemed Export : FAQs and Process

GST Export Refund : EGM should Match with GSTR-1

Filing of Letter of Undertaking for Export of Goods or Services : FAQs

Tracking ARN for Exports is now available on GST Portal.

Under GST exporters can not purchase goods without payment of tax

Refund of IGST on Export : date extension in SB005 alternate mechanism

Video &; GST Refund for Export not received ? correct EGM Errors : GST News [Part 195 ] TaxHeal.com

Exporters required to furnish bonds to export without paying IGST: Delhi HC

Circular No 6/2018 Customs : Refund of IGST on Export-EGM Error related cases

Video ; GST Refund for Export of Services : GST News [Part 191] TaxHeal.com

Video ; GST Refund for Export of Services [Part 2] : GST News [Part 192] TaxHeal.com

26th Meeting of the GST Council : Extension of tax exemptions for exporters for six months

GST : Attention Exporters:rovide complete and correct Shipping Bill Number on GSTR 1

GST Refund for Recipient of Deemed Export : FAQs and Process

[Video] File Online LUT for Export on GST Portal :GST News [Part 176] : TaxHeal.com

GST Export Package : CBEC Press Brief

Relevant Sections of GST Act  for Export under GST

Section 147 CGST Act 2017 ; Deemed Exports

Relevant material for exports under GST are covered in “CHAPTER V : PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH” of IGST Act 2017.

Section 10Place of supply of goods other than supply of goods imported into, or exported from India.
Section 11Place of supply of goods imported into, or exported from India.
Section 12. Place of supply of services where location of supplier and recepient is in India.
Section 13Place of supply of services where location of supplier or location of receipient is outside India.
Section 14Special provision for payment of tax by a supplier of online information and database access or retrieval services.

Relevant Notifications for Export under GST

Notification No 48/2018 Customs (N.T) Dated 4th June 2018 Exports by Post Regulations 2018.

Notification No 37/2017 Central Tax : Extension of LUT to all exporters

Notification No 48/2017 Central Tax : Deemed exports under CGST Act 2017

Conditions for LUT in place of Bond for Export without integrated tax payment : Notification No 16/2017 Central Tax dated  7th July 2017 – Tax Heal

Relevant Rules of CGST Act 2017 for GST Export

Relevant Judgments

Intermediary service between Indian importer and exporter outside India is not export of service under GST : AAR

No GST exemption on goods & service supply to Duty Free Shops (DFSs) at international Airports in India : HC

Video : GST on Supply from Duty free shops at international airports : GST News [Part 236]

GST on supply from Duty free shops at international airports : AAR Judgment

GST on Duty Free shops at Delhi airport : AAR

Pay GST on printing the Bible under specific orders from foreign party as it not export : AAR

Relevant form for GST Export

GST RFD 11Furnishing of bond or Letter of Undertaking for export of goods or services

Other Study Material on Export under GST

More than Rs 10000 crore GST Export Refunds issued

Topic Wise Commentary on GST Act of India

Direct Taxes Ready Reckoner
Service Tax Ready Reckoner
Company Law Ready Reckoner
tax deduction at source

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