Documents & compliances that every exporter needs to keep in mind

Exports have been granted a beneficial treatment even under the Goods and Services Tax (GST) legislation. In terms of the  GST legislation, exports are 'zero rated supplies' i.e. supplies on which the GST rate is fixed as 'zero'. While exporting goods/ services, an exporter has the following options: Export goods/ services or both under a bond or letter of undertaking ( LUT ) without payment…