GST simplify the procedure relating to factory stuffing hitherto carried out under the supervision of Central Excise officers. With the Introduction of GST , Govt provide three type of process for the purpose of export of Goods as well as services , detail as follows :-
1. Export of Goods and services under Letter of undertaking -This scheme could be availed only by the person who satisfied any of the following conditions :-
(A) A status holder as specified in the Foreign Trade Policy 2015- 2020; or
(B) who has received the due foreign inward remittances amounting to a minimum of 10% of the export turnover, which should not be less than 1 crore rupees, in the preceding financial year, and he has not been prosecuted for any offence under the Central Goods and Services Tax Act, 2017 (12 of 2017) or under any of the existing laws in case where the amount of tax evaded exceeds 2,50,000/-. (Notification No. 16/2017-Central Tax dated 07th July, 2017 refers).
(c) Export under Tax Invoice mentioning “LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX” and contain the following details, namely,-
(i) name and address of the recipient;
(ii) address of delivery; and
(iii) name of the country of destination
2. Export of Goods or services under bond not exceed the 15% of IGST amount of duty Should be executed only if all the following conditions are satisfied :-
However as per 22th GST council meeting facility of Letter of undertaking has been further extend to all persons and Exports made under Bond in the month of july and August they can claim refund from 1oth October and 18th October respectively.
3. Export of Goods or services under payment of IGST in this scheme export shall avail the Input Tax on Purchase of Goods and services , and the difference the amount of Purchase and sale of tax should be paid as IGST after submission of Required document it could be taken as refund of whole IGST amount of sale , in detail for refund you may check with this link:-