GST Registration
GST Registration for Import & Export Businesses
Import and export businesses handle GST differently from domestic traders. Exports count as 'zero-rated supplies'. You can export under a Letter of Undertaking (LUT) without charging GST and claim a refund of accumulated input tax credit, or pay IGST upfront and claim it back. Imports attract IGST at customs, which is usually available as ITC.
LUT for exports
Filing a Letter of Undertaking each year lets you export goods and services without paying GST upfront, which helps cash flow considerably.
IGST on imports
Imported goods attract IGST at customs clearance, on top of basic customs duty. That IGST is usually available as ITC.
Refund claims
Exporters can claim GST refunds on accumulated ITC or on IGST paid on exports. We structure the claim to avoid processing delays.
Frequently Asked Questions
Exports of goods and services are treated as 'zero-rated' supplies under GST. You can either export under a Letter of Undertaking (LUT) without paying GST and claim a refund of accumulated ITC, or pay IGST on export and claim a refund of the tax paid. Imports attract IGST at the point of customs clearance, which can usually be claimed as ITC.
Related Reading
For the full GST registration walkthrough, covering eligibility, documents, fees, and penalties, see our main GST Registration guide.
Talk to a GST Expert
Free consultation. We respond fast and file within 24 hours of receiving your documents.