Post GST regime, many exporters from the industry are facing untold hardships. They are required to make payment of duty, while exporting goods under GST. This entails blockage of working funds for the manufacturer exporters as well as merchant exporters, as refund of GST takes much time thereby leading to crunch for the working capital, which has also increased the transaction cost. Before GST implementation, they were allowed to ship the consignments under form ARE and CT1 without payment of any duty.
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