Exporters — Tax, GST & FEMA

Exporters must realise export proceeds within 9 months under FEMA Notification 23(R). Failure invites penalties under Section 13 of FEMA. This post covers the realisation rule, write-off eligibility, penalty mechanics, and compliance steps.

Advance Authorisation lets you import raw materials and components duty-free to manufacture and export finished goods. This guide covers the pre-import and post-import routes, SION norms, and the critical compliance rules for closing your export obligation.

If you export software through an STPI unit, you cannot claim Section 10AA exemption without a Chartered Accountant certificate. This post explains SOFTEX filing, FEMA 23(R) compliance, and why the CA sign-off is legally mandatory, not optional.

The Export Promotion Capital Goods (EPCG) scheme lets exporters import capital goods at zero customs duty--but only if you fulfill your export obligation. This guide walks you through duty-free import eligibility, obligation calculation, and the penalties that hit hard when you fall short.

Zero-rated exports under GST require careful navigation of LUT eligibility, RFD-11 filing deadlines, and ITC refund claims under Section 16 and Rule 89. This post breaks down bond vs LUT choice, Form RFD-11 submission, and the refund mechanism for export-oriented units.

RoDTEP (Remission of Duties and Taxes on Exported Products) allows Indian exporters to claim duty credit scrips on eligible goods. This post covers eligible HS codes, claim eligibility, and the live online portal process for AY 2026-27.