Exporters — Tax, GST & FEMA

LUT under GST, export incentive schemes, RODTEP, GST refunds on exports, and FEMA obligations for Indian exporters.

6 articles — updated weekly

FEMA Export Realisation: The 9-Month Rule, Write-Off, and Section 13 Penalties Explained

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.

Read article →22 Jun 2026

Advance Authorisation under Foreign Trade Policy: Routes, SION Norms, and Closing Export Obligation

13 Jun 2026

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.

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Software Exports and SOFTEX Filing: STPI, FEMA 23(R), and the Non-Negotiable CA Certificate for Section 10AA

10 Jun 2026

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.

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EPCG Scheme: Zero-Duty Capital Goods Import & Export Obligation Calculator Under FTP 2023

16 May 2026

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.

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GST LUT for Zero-Rated Exports: RFD-11, Bond vs LUT, and Section 16 ITC Refund Under Rule 89

14 May 2026

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.

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RoDTEP Scheme for Indian Exporters: Claiming Duty Credit Scrips and Portal Process for AY 2026-27

26 Apr 2026

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.

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