Export Procedure under GST
Introduction: We will understand following: Method of Export under GST Detail of Export Procedures under Bond/LUT Step by Step approach for Export Documents required Method of Export under GST There are two method of export has been defined under IGST Act . Export on payment of IGST Export on Non Payment of IGST Export under Non – Payment of IGST can be done as follows Export against Letter of Undertaking (LUT) Export against Bond with Bank Gurantee Purpose of Bond or LUT: The purpose of Bond or L U T is to bind Exporters to pay tax along with interest under