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GST Returns on Export of Manufactured Goods, Goods and Services Tax - GST

Issue Id: - 112839
Dated: 18-9-2017
By:- King Dranzer
GST Returns on Export of Manufactured Goods

  • Contents

I want to Export Computer Cases to USA. If I export locally manufactured Computer cases bought from a supplier which includes 18% GST can I file a GST return on it. What will be the procedure.

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Showing Replies 1 to 4 of 4 Records

1 Dated: 18-9-2017
By:- Nandan Khambete

Dear Mr.Dranzer,

As per the information given by you, it appears that your going to purchase the Computer from local supplier in India who will charges you applicable GST and you will export the same to USA.

First of all, you will have to get registered under GST if the turnover crosses 20lacs a year.

Once you are registered under GST, GST paid on purchases can be claimed as Input Tax Credit in GSTR 2.

W.r.t Export, if you have LUT/Bond, then no GST is chargeable; and in absence of either, your have to charge GST in Tax Invoice and then export. Remember that in Custom Invoice, there will not be any GST.

After Filing GSTR1 , GSTR2 and GSTR3 , you will need to file Form RFD-1 for claiming the refund.

Trust the above clarifies.


CA CS Nandan Khambete

2 Dated: 18-9-2017
By:- Ganeshan Kalyani

Sir, you will have to get registered under GST. GSTR 1, 2 & 3 is required to complied with.

3 Dated: 19-9-2017

I endorse the views of Shri Nandan

4 Dated: 25-9-2017
By:- Ramaswamy S

Export is defined under IGST. The exporter needs to get registered irrespective of the turnover.

The goods can be exported without payment of IGST under bond or on payment of IGST claiming refund.


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