GST Update – Export

GST Update – Export

Notification 40/2017-CT(R) and 41/2017-IT(R) dt. 23.10.17  prescribes GST rate of 0.1% on supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions:

  1. Supply on Tax Invoice;
  2. Export within 90 days of tax invoice;
  3. Exporter should mention GSTIN and invoice no of supplier in shipping bill /bill of export;
  4. Exporter should give order for procurement at concessional rate to supplier. Order to be submitted before jurisdictional tax officer of supplier;
  5. Exporter may send the goods directly to port or warehouse;
  6. When goods have been exported, the exporter shall provide copy of shipping bill or bill of export containing details of GSTIN and tax invoice of the supplier along with proof of export general manifest or export report, to be filed to the registered supplier as well as jurisdictional tax officer of such supplier.

Note: The supplier shall not be eligible for the above mentioned
exemption if the buyer fails to export the said goods within a period of ninety days from the date of issue of tax invoice.

We can expect a clarification circular in due course to explain the procedures.


FORM REG-29 – Cancellation of Provisional GST Registration

The option to cancel Provisional registration has been activated.
On the right side of the Main Dashboard , the link ‘Cancellation of Provisional Registration’ can be found .
Clicking on the same and submitting the successive loaded page will cancel the provisional registration.

Do Remember
📝Only Provisional Registrations are allowed to be cancelled
📝No GST TAX INVOICE should have been issued by assessee.


“Cancellation of provisional registration has started in gst regime
The option is coming below view profile after logging in the portal”

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