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<p style="text-align:justify"><span style="font-size:14px"><span style="color:#34495e">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:</span></span></p>

<p style="text-align:justify">&nbsp;</p>

<ul>
	<li>
	<p style="text-align:justify"><span style="font-size:14px"><span style="color:#474747">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.</span></span></p>
	</li>
	<li>
	<p style="text-align:justify"><span style="font-size:14px"><span style="color:#474747">In case of goods and services exported under bond or LUT, the exporter can claim refund of accumulated ITC on account of export.</span></span></p>
	</li>
	<li>
	<p style="text-align:justify"><span style="font-size:14px"><span style="color:#474747">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.</span></span></p>
	</li>
	<li>
	<p style="text-align:justify"><span style="font-size:14px"><span style="color:#474747">The supplies made for export are to be made under self-sealing and self-certification without any intervention of the departmental officer.</span></span></p>
	</li>
</ul>
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<p>&nbsp;</p>

<p style="text-align:justify"><span style="font-size:14px"><span style="color:#474747">The shipping bill filed with the Customs is treated as an application for refund of IGST and shall be deemed to have been filed after submission of export general manifest and furnishing of a valid return in Form GSTR-3 by the applicant.</span></span></p>