CBEC explains procedure for export under GST; Simplified ‘sealing’ procedure from September 1

CBEC explains procedure for export and sealing of containerized cargo with the onset of GST w.e.f. July 1; As regards export of goods / services under bond / letter of undertaking, CBEC states that procedure to file refund is outlined in CGST Act, whereby exporter claiming refund of unutilized ITC will file application electronically accompanied by prescribed documents, only after export manifest / export report is delivered u/s 41 of Customs Act in respect of such goods; Whe...