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Proof of Export required by Registered Manufacturer from Merchant Exporter, Goods and Services Tax - GST

Issue Id: - 116992
Dated: 5-2-2021
By:- NISHANT SHAH
Proof of Export required by Registered Manufacturer from Merchant Exporter

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Dear All Experts,

My firm is doing Deemed Export under 0.1% IGST to Merchant Exporter by virtue of Notification No. 41/2017 DATED 23 OCT 2017 but for which no documentary evidences received from Merchant Exporter..

I want to ask below questions;

1) What documents are required to be collected from Merchant Exporter by Manufacturer for confirming whether Merchant Exporter genuinely do export or not?

2) If no documents are collected, what consequences arise in such case to Manufacturer?

3) What if Merchant Exporters are not willing to submit proof of exports to Manufacturer?

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Showing Replies 1 to 11 of 11 Records

1 Dated: 5-2-2021
By:- KASTURI SETHI

(1) (i) Shipping Bill or Bill of Export (ii) Export General Manifest (EGM).(iii) Tax Invoice

2. The manufacturer (supplier) will not be eligible for concessional rates. In other words, no export benefit to the manufacturer.

3. Basic liability is yours. Both will be deprived of export benefits. In addition to this, the possibility of action under FEMA.


2 Dated: 5-2-2021
By:- NISHANT SHAH

My question is also from Departmental audit point of view as well becuase if in audit, they demand documents and if we can't present such documents, can department ask for 18% IGST along with interest ??

Secondly, Our Client is hesitating to show us Shipping bill filed by him since he might have impression that we can see his buyer details and he is not interested in disclosing same to us.


3 Dated: 5-2-2021
By:- KASTURI SETHI

Answer to your first query is yes. If you don't produce proof of export along with export proceeds and all other related docs, the department will raise demand along with interest and penalty.


4 Dated: 5-2-2021
By:- KASTURI SETHI

It is not merchant exporter's sweet will. He is legally bound to hand over all docs related to proof of export. No question of secrecy at all.


5 Dated: 5-2-2021
By:- NISHANT SHAH

Ok Sir

Thank you for your valuable guidance.


6 Dated: 10-2-2021
By:- THYAGARAJAN KALYANASUNDARAM

Dear sir,

When they need for concessional rate of tax to be charged on buying point, obviously they have to provide all the supporting documents to the sellers otherwise let them buy @ actual rate of tax and claim the refund from the government after submitting the proof of export.


7 Dated: 10-2-2021
By:- KASTURI SETHI

I agree with you, Sir. Well explained.


8 Dated: 10-2-2021
By:- NISHANT SHAH

Thanks all experts


9 Dated: 16-2-2021
By:- YAGAY andSUN

EGM has been changed to Export Declaration.


10 Dated: 16-2-2021
By:- NISHANT SHAH

Ok noted sir..


11 Dated: 20-2-2021
By:- malay pota

Which type of action under FEMA can be taken is such case?


1

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