Another set of new GST procedures

be paid and the application for refund of the tax paid may be filed by recipient or supplier. The former, however, should not have claimed any input tax credit on such supply and must say so. Where the supplier is claiming the refund, the recipient should state that he is not claiming the refund and the supplier may do so.

For supplies against advance or EPCG authorisation, the jurisdictional tax officer must acknowledge that the deemed export supplies have been received by the advance authorisation or EPCG authorisation holder. However, for supplies to an EOU, a copy of the tax invoice under which such supplies have been made by the supplier, signed by the recipient EOU that says the deemed export supplies have been received by it, would suffice. There is no need for the EOU to approach the jurisdictional tax authorities for certification.

A merchant exporter registered with any export promotion council or commodity board should place an order on a registered supplier for procuring goods at a 0.1 per cent Integrated GST rate (or 0.05 per cent state GST/central CGST). A copy of this must go to the jurisdictional tax officer of the supplier. The latter may then send the goods under cover of a GST invoice directly to the place from where the goods are to be exported (port, airport,

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Fill in the grid so that every row, every column and every 3x3 box contains the digits 1 to 9 inland container depot or land customs station). He may also send the goods to a registered warehouse, from where the goods may be sent by the merchant to the place from where the goods are to be exported, after aggregation with export goods from other suppliers or otherwise. In such cases, the merchant should endorse the receipt of goods on the GST invoice. And, get an acknowledgement of the receipt of goods in the registered warehouse from the warehouse operator, sending this to the supplier and the latter’s jurisdictional tax officer.

The merchant entity should export the goods within 90 days from the date of tax invoice issued by the supplier. Indicating the GST Identification Number (GSTIN) of the supplier and the number of GST invoices issued by the supplier, in the shipping bill or bill of export. After export, the merchant should give the supplier and the latter’s jurisdictional tax officer a copy of the shipping bill or bill of export containing details of the supplier’s GSTIN and GST Invoice number, along with proof of the export general manifest or export report having been filed. These procedures should be easy to follow and, hopefully, refunds will be quick. # 2346