GST : FREQUENTLY ASKED QUESTIONS ON EXPORT

Q1. How are exports treated under the GST Law?

Ans Under the GST Law export of goods or services has been treated as inter State supply and covered under the IGST Act zero rated supply le the goods or services exported shall be relieved of GST levied upon them either at the input stage rat the final product stage

Q2. What will be the impact of GST on zero rating of export of goods?

Ans. This will make Indian exports competitive in the international market

Q3. Have the procedures relating to exports by manufacturer exporters been simplified in GST regime?
Ans. Yes The procedures relating to export have been simplified so as to do away with the paper work and intervention of the department at various stages of export. The salient features of the scheme of export under GST regime are as follows The goods and services can be exported either on payment of IGST which can be claimed as refund after the goods have been exported or under bond or Letter of Undertaking (LUT) without payment of IGST In case of goods and services exported under bond or LUT the exporter can claim refund of accumulated ITC on account of export In case of goods the shipping bill is the only document required to be filed with the Customs for making exports Requirement of filing the ARE 1/ARE 2 has been done away with The supplies made for export are to be made under sell-sealing and sell-certification without any intervention of the departmental officer The shipping bill fled with the Customs is treated as an application for refund of IGST and shall be deemed to have been led after submission of export general manifest and furnishing of a valid retur in Form GSTR3 by the applicant

Q4. For Merchant exporters, is there any change in the Export Procedure under the GST regime?

Ans. The concept of merchant or manufacturer exporter would become Irrelevant under the GST regime The procedure in respect of the supplies made for export is same for both merchant exporter and a manufacturer exporter

Q5 The supplies to a SEZ unit or SEZ developer are treated as zero rated supplies in the GST Law. Then why there is no specific mention in the GST Law about not charging of tax in respect of supplies from DTA unit to a SEZ unit or SEZ developer?

Ans Yes supplies made to an SEZ unit or a SEZ developer are zero rated. The supplies made to an SEZ unit or a SEZ developer can be made in the same manner as supplies made for export ether on payment of GST under claim of refund or under bond or LUT without payment of any IGST

Q6. When a SEZ unit or SEZ developer procures any goods or services from an unregistered supplier, whether the SEZ unit SEZ developer needs to pay IGST under reverse charge or there will be zero rated supplies?

Ans Under the GST Law, any supplier making inter accorded the status of inter State supply under the IGST making a supply to a SEZ unit or SEZ developer has to necessarily obtain GST registration 97. How soon will refund in respect of export of goods or services be granted during the GST regime? (a) in case af refund of tax on inputs used in exports Refund of 90% will be granted provisionally within seven days of acknowledgment of refund application Remaining 10% will be paid within a maximum period of 60 days from the date of receipt of application complete in al respects terut@6% is payable fut refund is not granted within 60 days bin the case of refund of IGST paid on exports Upon receipt of information regarding fumithing of vuld return in Form GSTR by the exporter from the common portat the Customs shall process the daim for round and an amount equa bo the IGST paid in respect of each shipping bill shall be credited to the bank account of the exporter

How is an Advance Ruling generated in GST Portal for Registered Taxpayers?

To apply for advance ruling, perform the following steps:

1.  Access the www.gst.gov.in URL. The GST Home page is displayed.

2. Login to the GST Portal with valid credentials i.e. your User Id and Password

3. Click the Services > User Services > My Applications command.

4. My Applications page is displayed.

5. Select the Application Type as Advance Ruling from the drop-down list.

6. Click the NEW APPLICATION button.

7. If there is no sufficient balance in Cash Ledger under Fee head and “Amount to be paid” is not nil, then click Deposit in Cash Ledger button to deposit the required amount in Cash Ledger.

Note: If taxpayer has sufficient balance in Cash Ledger under Fee head, click CREATE APPLICATION FOR ADVANCE RULING.

8. The Create Challan page is displayed.

Note: In the Tax Liability Details grid, the Total Challan Amount field and Total Challan Amount (In Words) fields are auto-populated with total amount of payment to be made. You cannot edit the amount.

10. Select the Payment Modes as E-Payment/ Over the Counter/ NEFT/RTGS.

11. Click the GENERATE CHALLAN button.

12. The Challan is generated.

Note: 

In case of Net Banking: You will be directed to the Net Banking page of the selected Bank. The payment amount is shown at the Bank’s website. If you want to change the amount, abort the transaction and create a new challan.

In case of successful payment, you will be re-directed to the GST Portal where the transaction status will be displayed.

In case of Over the Counter:

Take a print out of the Challan and visit the selected Bank. Pay using Cash/ Cheque/ Demand Draft within the Challan’s validity period. Status of the payment will be updated on the GST Portal after confirmation from the Bank.

In case of NEFT/ RTGS:

Take a print out of the mandate form and visit the selected Bank. Mandate form will be generated simultaneously with generation of challan. Pay using Cheque through your account with the selected Bank/ Branch. You can also pay using the account debit facility. The transaction will be processed by the Bank and RBI shall confirm the same within <2 hours>. Status of the payment will be updated on the GST Portal after confirmation from the RBI I.e. based on CIN received from RBI.

Click here to refer the FAQs and User Manual on Making Payment.

9. After a successful payment, user will be redirected to Advance Ruling Application page.

10. Click ‘CREATE APPLICATION FOR ADVANCE RULING’ to create application for Advance Ruling.

11. Application page opens.

12. Under Details of Jurisdictional Officer section, SGST will be selected by default from the dropdown menu of ‘Application filed for’ and below details will be displayed (Name, Designation, Email ID, Address, Jurisdiction Details).

13. Under Correspondence Address section, enter Building no./Flat no., Name of the primases/Building, Floor no., Road/Street, City/Town/Locality/Village.

14. Select State, District from drop down menu and enter the PIN Code.

15. If correspondence address is Same as Registered Address, select the checkbox. Address details will be auto-populated and the fields will be non-editable in this section.

 

16.  Select the applicable checkbox for Nature of the activity(s)(proposed/present) in respect of which Advance Ruling sought.

17. Select the checkbox for Issue/s on which advance ruling required (Tick whichever is applicable).

18. To download the template for Advance Ruling Application, Click Download Template.

19. AdvanceRulingTemplate.docx will be downloaded in Downloads folder.

20. Click Enable Editing.

        

21. Update the template with required information.

22. Under Details of Advance Ruling Application, upload, click the Choose file button. Navigate and select the Filled template.

23. Click Save As and Choose the folder to save the AdvanceRulingTemplate.

24. Select Save As Type to  PDF(*.pdf).

25. Click SAVE.

26. Steps to convert Word File to PDF are also at in the Application.

Note:

You can upload only PDF file with maximum file size for upload of as 5 MB.

27. Under Upload Supporting Documents, Enter Document Description and click the Choose File button. Navigate and select the Supporting Documents.

28.  After the document is uploaded, Click ADD DOCUMENT button.

Note:

• You can upload only PDF file with maximum file size for upload of as 5 MB.

• Maximum 4 supporting documents can be attached in the application. The remaining documents can be handed over in hard copy during personal hearing.

29. Under Declaration, select both the checkboxes.

30. Under Verification Tab, Enter Name of in box against ‘Son/Daughter/Wife of’, Designation.

31. In the Name of Authorized Signatory drop-down list, select the name of authorized signatory.

32. In the Place field, enter the place where the form is filed.

33. Once Name of Authorized Signatory and Place is updated, Designation/Status and Date is auto-populated.

34. To preview the Application before filing, Click PREVIEW. The Preview functionality is used to check the values we entered in screen are same as in downloaded PDF file.

35. AdvanceRuling.pdf file will be downloaded. Open the pdf file and check if all the details are correctly updated.

36. Click Proceed to File.

37. After filling the enrolment application, you need to digitally sign the application using Digital Signature Certificate (DSC)/ E-Signature or EVC.

Digitally signing using DSC is mandatory in case of LLP and Companies.

38. Once the Verification is completed, fee amount will be auto debited from the cash ledger and ARN will be generated and status is changed to Filed.

How is an Advance Ruling generated in GST Portal for Unregistered Dealers?

To generate an ID for advance ruling and then make a payment, perform the following steps:

1. Access the https://www.gst.gov.in/ URL. The GST Home page is displayed.

2. Click the Services > User Services > Generate User Id for Advance Ruling command.

3. The New Registration for Advance Ruling page is displayed. Select whether you are a Resident or a Non Resident. Enter the details on this page that include PAN of business, legal name as per PAN, details of authorized signatory and address of the authorized signatory.

Note:

a. For Non Resident users, PAN is not mandatory.

b. District field is optional for Non Resident users.

4. Once you have filled the details, enter the Captcha text and click the PROCEED button. You will receive Mobile OTP and Email OTP on the mobile phone number and e-mail address mentioned in the New Registration for Advance Ruling page.

5. In the Verify OTP page, enter the Mobile OTP and Email OTP and click the PROCEED button.

6. On successfully entering the OTPs, you will notice a success message.

Once the ID is created, click the Services > Payment > Create Challan command. The Create Challan page is displayed.

7. Enter the ID you create for Advance Ruling in the GSTIN/ Other Id field.

8. Enter the captcha text and click the PROCEED button.

 

9. In the Create Challan Page, in the Fees column, enter the amount as per prescribed fee. Next, select the mode of payment and click the GENERATE CHALLAN button. System will ask you to re-confirm the GSTIN/User Id.

In case of pre-login, for generation of challan (CPIN) no need of sending OTP on registered mobile number of the taxpayer. This has been proposed to drop in Payment module also.

10. Re-enter the GSTIN / Other ID and click the PROCEED button.

 

11. On successfully entering the User ID, your Challan will be generated successfully.

Click the MAKE PAYMENT button and proceed with payment.

After you have made the payment, you can track the payment using the Services > Payment > Track Payment Status command.

 

12. After a payment is made, click the Downloads > Offline Tools > GST ARA 01 – Application for Advance Ruling command.

The zip file with the pdf copy of the Form GST ARA -01, Advance Ruling Application will be downloaded. Check the Downloads folder of your computer and print the form.

13. Fill the all details in the Form GST ARA -01, Advance Ruling Application.

Note: In the GSTIN Number, if any/ User-id field, enter the temporary ID that you created. In the last field, Payment details field, enter the CIN number of the Challan.

14. After filling the form, submit the form at the State Authority for Advance Ruling Office. The Authority for Advance Ruling will inform about the further process.

How to register Digital Signature Certificate (DSC) with GST Portal ?

DSC is mandatory in case Taxpayer is a

• Public Limited Company
• Private Limited Company
• Unlimited Company
• Foreign Company
• Limited Liability Partnership (LLP)
• Foreign Limited Liability Partnership
• Public Sector Undertaking

Before you register your DSC at the GST Portal, you need to install the emSigner utility. The utility can be downloaded from the Register DSC page. DSC registration is PAN based and only Class 2 and Class 3 DSC are accepted at the GST Portal.

-----------------------------------------------------------------------------------------------------------------------------------------------------

To register your DSC with the GST Portal, perform the following steps:

1. Access the https://www.gst.gov.in/ URL. The GST Home page is displayed.

In case of New Registration:

a. Click the REGISTER NOW link.

b. Select the Temporary Reference Number (TRN) option.

c. In the Temporary Reference Number (TRN) field, enter the TRN received.

d. Click the PROCEED button.

e. In the Mobile / Email OTP field, enter the OTP you received on your mobile number and e-mail address. OTP is valid only for 10 minutes.

Note:

• OTP sent to mobile number and e-mail address are same.

• In case OTP is invalid, try again by clicking the Click here to resend the OTP link. You will receive the OTP on your registered mobile number or e-mail ID again. Enter the newly received OTP again.

f. Click the PROCEED button.

g. Click the Services > User Services > Register / Update DSC command.

------------------------------------------------------------------------------------------------------------------------------------------------------

In case of Existing Registration:

a. Login to the GST Portal with valid credentials.

b. Go to My Profile link.

2. Click the Register/ Update DSC link.

3. The Register Digital Signature Certificate page is displayed. In the PAN of Authorized Signatory drop-down list, select the PAN of the authorized Signatory that you want to register.

Note: Only PAN specified in the Registration form can be used for registering DSC

4. Select the I have downloaded and installed the signer checkbox.

5. Click the PROCEED button.

 

6. Select the certificate. Click the Sign button.

A successful message that "Your DSC has been successfully registered" is displayed.

How to track Status of GST Return ?

On submission of the return, you will be given an Application Reference Number (ARN). You can track status of your application by tracking this ARN. To track return status, perform the following steps:

1. Access the https://www.gst.gov.in/ URL. The GST Home page is displayed.

2. Login to the GST Portal with valid credentials.

3. Click the Services > Returns> Track Return Status command.

----------------------------------------------------------------------------------------------------------------------------------------------------

In Case of ARN:

a) In the ARN field, enter the ARN received on your e-mail address when you submitted the return.

b) Click the SEARCH button.

The Application status is displayed.

----------------------------------------------------------------------------------------------------------------------------------------------------

In Case of Return Filing Period:

a) Select the Submission Period of the return using the calendar.

b) Click the SEARCH button.

The Application status is displayed.

----------------------------------------------------------------------------------------------------------------------------------------------------

In Case of Status:

a) Select the Status of the return from the drop-down list.

b) Click the SEARCH button.

The Application status is displayed.

----------------------------------------------------------------------------------------------------------------------------------------------------

Status of Return Application

1. TO BE FILED : Return due but not filed

2. SUBMITTED BUT NOT FILED: Return Validated but pending filing

3. FILED – VALID: Return Filed

4. FILED - INVALID: Return Filed but tax not paid or short paid