The intention of government not to burden the export with tax could be achieved either by allowing not to charge tax on the exports of goods/services and claim the refund of input tax credits of taxes paid on inward supplies or by allowing the refund of tax charged on the exports made. Both these alternatives have been enabled in this section. Zero-rated supplies may be undertaken in either of the following ways:

The intention of government not to burden the export with tax could be achieved either by allowing not to charge tax on the exports of goods/services and claim the refund of input tax credits of taxes paid on inward supplies or by allowing the refund of tax charged on the exports made. Both these alternatives have been enabled in this section. Zero-rated supplies may be undertaken in either of the following ways.

Taxable person to avail input tax credit used in making outward supply of goods or service or both and make zero-rated supply-

1.Without any payment of IGST on such outward supply by executing LUT (Letter of Undertaking) or bond (dispensed off vide notification 37/2017-Central tax). Claim refund of input tax credit used in the outward supply.

2. Make payment of IGST on the outward supply by debiting ‘electronic credit ledger’ but without collecting this tax from the recipient. After completing the outward supply, claim refund of the IGST so debited (unjust enrichment having been duly satisfied).

Documents Required for Export Refund Under GST:

• Copy Of Purchase Bill
• Copy Of Sale Bill/ Export Invoice.
• Copy Of Packing Bill
• Copy Of Shipping Bill
• Copy Of Bill Of Lading /Airway
• Copy Of e-BRC
• Export Exemption Certificate
• Bank Statement
• CA Certificate.
• Affidavit To The Effect That Dealer Pertains To Ward And Has Not Claimed Refund From Central Government.
• Undertaking/ Indemnity Bond To The Effect That Dealer With Refund The Amount If Paid In Exceed.

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