Single format · FV05-J5-1

Merchant export at 0.1%, supplier’s declaration on the invoice and the merchant exporter’s undertaking

A single format from the Exporters, SEZ Units and EOUs pack. Notification 40/2017-CTR · Notification 41/2017-ITR.

Length
2 pages
Blanks to fill
32
Files
Word and PDF
Law stated to
13 September 2026

What it covers

  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 blanks

Read the opening

The first part of the format, 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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