Format pack, 2 formats · FV05-J5

Exporters, SEZ Units and EOUs

The omission of s.13(8)(b) IGST has, in one stroke, converted a whole class of Indian back-office, marketing and procurement businesses from taxpayers into exporters, and the first job on every such file is to work out from which date, and what to do about the tax already paid.

Length
4 pages
Blanks to fill
61
Files
Word and PDF
Law stated to
13 September 2026

The 2 formats inside

  1. 1Merchant export at 0.1%, supplier’s declaration on the invoice and the merchant exporter’s undertakingNotification 40/2017-CTR · Notification 41/2017-ITR32 blanksOn its own₹149
  2. 2Request to the Specified Officer for endorsement of receipt for authorised operationss.16(1) IGST · Rule 89(2)(f) · Rule 30 of the SEZ Rules 200631 blanksOn its own₹149

Read the opening

The first part of “Merchant export at 0.1%, supplier’s declaration on the invoice and the merchant exporter’s undertaking”, as it downloads. Blanks are highlighted.

Part 1 — declaration to be printed on the registered supplier’s tax invoice

“Supply made at the concessional rate of [0.05% CGST + 0.05% SGST / 0.1% IGST] in terms of Notification No. [40/2017-Central Tax (Rate) / 41/2017-Integrated Tax (Rate)] dated 23.10.2017, against purchase order No. [Merchant exporter's purchase order number] dated [Date of the purchase order] of [name of the merchant exporter], GSTIN [Merchant exporter's GSTIN], for export. The goods are to be exported within ninety days from the date of this invoice.”

Part 2 — on the letterhead of the merchant exporter; to be given to the supplier before the first supply and endorsed on each purchase order

16 more paragraphs and tables follow in the full format.

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