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TMI BlogSubject: Export procedure and sealing of containerized cargoX X X X Extracts X X X X X X X X Extracts X X X X ..... of containerized cargo and this new procedure shall be effective from 01.09.2017 and directed all the stakeholder to adapt to the new procedure. 2. In the GST regime, the governing provisions related to exports are contained in section 16 of the Integrated Goods and Service Tax Act, 2017 (IGST Act). Supplies of goods and services for exports have been categorized as 'Zero Rated Supply' implying that goods could be exported under bond or Letter of Undertaking without payment of integrated tax followed by claim of refund of unutilized input tax credit or on payment of integrated tax with provision for refund of the tax paid. 3. With the onset of GST, extant procedures relating to export of goods viz. claim of rebate/refund, stuf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... application electronically through the Common Portal, either directly or through a Facilitation Centre notified by the GST Commissioner. The application shall be accompanied by documents as prescribed in the said rules. Application for refund shall be filed only after the export manifest or an export report, as the case may be, is delivered under section 41 of the Customs Act, 1962 in respect of such goods. The formats for furnishing bond or LUT for export of goods have been separately notified under CGST Rules, 2017. The said format are attached herewith for easy reference 6. For the option (b), broadly the procedure is that a registered person shall not be required to file any application for refund of integrated goods and services ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l option (a) or option (b). The refund shall be governed by the provisions of the section 16 of the IGST Act. 7. In order to ensure smooth transition from the earlier export procedure to the procedure being laid down for export of goods under the GST regime, the existing Shipping Bill formats (both manual/ electronic) have been modified to make them compliant with the IGST law. New formats of the Shipping Bill have been made applicable already. ARE-I procedure which was being followed is dispensed with except in respect of commodities to which provisions of Central Excise Act would continue to be applicable. B. Sealing of Containers 8. Board has in the past issued various circulars both on the Excise and Customs side on the issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GST and should be filing GSTR I and GSTR2. Where exporter is not a GST registrant, he shall bring the export goods to a Container Freight Station/Inland Container Depot for stuffing and sealing of container. However, in certain situations, an exporter may follow the self-sealing procedure even if he is not required to be registered under GST Laws. Such an exception is available to the Status Holders recognized by DGFT under a valid status holder certificate issued in this regard. iii) Any exporter desirous of availing this procedure shall inform the jurisdictional Custom Officer of the rank of Superintendent or Appraiser of Customs, at least 15 days before the first planned movement of a consignment from his/her factory/ premises, about ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ses. v) Self-Sealing permission once given by a Principal Commissioner/Commissioner of Customs Shall be valid for export at all the customs stations. The customs formation granting the self-sealing permission shall circulate the permission along with GSTIN of the exporter to all Custom Houses/Station concerned. vi) Transport document for movement of self-sealed container by an exporter from factory or warehouse shall be same as the transport document prescribed under the GST Laws. In the case of an exporter who is not a GST registrant, way bill or transport challan or lorry receipt shall be the transport document. vii) The exporter shall seal the container with the tamper proof electronic-seal of standard specification. The electro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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