Export Import GST Compliances 2026 – Complete Guide to Registrations, Filings & Documentation
Your central hub for every export and import compliance requirement in India — IEC registration, AD Code, LUT filing, RCMC, RoDTEP claims, shipping bill, bill of entry, GST invoicing, return filing, refunds, and Amazon Global Selling. One page, every resource.
Quick Summary – Export Import GST Compliances
- Scope: Complete compliance framework for importers and exporters under GST, Customs, and Foreign Trade Policy.
- Key Regulators: CBIC (Customs), DGFT (Foreign Trade), GST Council, and Export Promotion Councils.
- Core Registrations: GST, IEC, AD Code, LUT, RCMC, and DSC.
- Primary Documents: Shipping Bill (exports), Bill of Entry (imports), Commercial Invoice, LUT, and e-BRC.
- Return Filing: GSTR-1 (Table 6A/6B), GSTR-3B, GSTR-2B, and GSTR-9.
- Refund Mechanism: RFD-01 for unutilized ITC or IGST paid on exports.
- Export Incentives: RoDTEP, Duty Drawback, and state-level schemes.
- E-commerce Compliance: Amazon Global Selling, TCS reconciliation, and LUT filing.
- Government Fees: IEC, GST, LUT, and ICEGATE registration are free. DSC and RCMC have costs.
- Compliance Timeline: IEC in 1-2 days; GST in 7-10 days; LUT same day; refunds in 7-60 days.
Takeaway: This page is your single source of truth for every export and import compliance requirement. Explore the topic cards below to dive into each specific area with complete step-by-step guidance.
1. Introduction – Mastering Export Import Compliance in India
India's cross-border trade framework is robust, digital, and increasingly integrated. But it is also layered — with Customs, GST, and Foreign Trade Policy each imposing their own registration, filing, and documentation requirements. A single missed step can hold up cargo, block refunds, or trigger notices.
For new exporters, the process can feel overwhelming. There are more than a dozen registrations, filings, and documents involved in a single shipment. For experienced exporters, the complexity shifts — from getting registered to staying compliant, from claiming refunds to reconciling data across systems.
This page is designed to be your central compliance hub. Instead of hunting for information across multiple sources, you can explore each compliance area in detail through our topic cards below. Every resource is practical, up-to-date, and focused on real-world execution.
Whether you are registering for the first time, filing your first refund claim, or scaling exports through Amazon Global Selling — this page connects you to the exact guidance you need.
Takeaway: Export-import compliance is not a single task — it is a chain of interconnected steps. Understand the chain, and you can move through it confidently.
2. The Export Import Compliance Roadmap
Before diving into individual topics, it helps to see the entire journey. Here is the complete compliance roadmap for a new exporter or importer:
Stage 1 – Foundation (Registrations)
Tax identity, refund eligibility, and TCS compliance.
Mandatory 10-digit code from DGFT for cross-border trade.
Digital signature for filing documents online.
Stage 2 – Trade Enablement
Bank account linkage for customs transactions on ICEGATE.
Annual filing to export without paying IGST upfront.
Council membership for accessing export incentives.
Stage 3 – Operational Compliance
Customs clearance document for every export consignment.
Customs clearance document for every import consignment.
GST-compliant export invoices and import tax invoices.
Stage 4 – Reporting & Benefits
GSTR-1, GSTR-3B, GSTR-2B, and GSTR-9 filing.
RFD-01 for unutilized ITC and IGST paid on exports.
RoDTEP and Duty Drawback claims on eligible exports.
Takeaway: Each stage builds on the previous one. Follow the roadmap in sequence, and the process becomes predictable.
3. Registration & Identification Guides
These are the foundational registrations every importer and exporter needs. Each guide walks you through the complete process, documents required, and common errors.
IEC Registration
Complete guide to obtaining the 10-digit Import Export Code from DGFT — process, documents, fees, and validity.
IEC Modification
How to update or correct your IEC details — name change, address change, branch addition, and more.
IEC Surrender
Step-by-step process to voluntarily surrender your IEC when you exit export-import activities.
Link IEC with ICEGATE
How to register and link your IEC with the ICEGATE portal for customs filing access.
IEC for Software Export
Specialised guidance on IEC requirements and compliance for software and IT services exporters.
AD Code Registration
Complete guide to obtaining and registering your Authorised Dealer Code on ICEGATE.
AD Code Customs Port
Understanding the Port of Registration concept, CBIC single-port rule, and port code selection.
RCMC Certificate
Complete guide to Registration Cum Membership Certificate — council selection, fees, and benefits.
4. Filing & Compliance Guides
These guides cover the ongoing compliance obligations for exporters and importers — from annual LUT filing to monthly GST returns.
GST LUT Filing
Step-by-step process to file Letter of Undertaking in Form RFD-11 for IGST-free exports.
Export Import GST Return Filing
Complete guide to GSTR-1 Table 6A/6B, GSTR-3B, GSTR-2B, GSTR-9, and refund reconciliation.
RoDTEP Scheme Claim
How to claim Remission of Duties and Taxes on Exported Products — rates, e-scrip, and ARR filing.
Amazon Global Selling Tax
Complete tax compliance guide for Indian sellers on Amazon Global Selling — GST, LUT, TCS, and refunds.
5. Documentation & Invoicing Guides
These guides cover the core documents and invoicing requirements for every export and import transaction.
Shipping Bill
Complete guide to filing the Shipping Bill on ICEGATE — types, fields, process, and common errors.
Bill of Entry
Complete guide to filing the Bill of Entry — types, ICEGATE process, ITC claim, and amendments.
Import Export Documentation
Complete checklist of all trade documents — commercial invoice, packing list, BL/AWB, and more.
Export Import GST Invoicing
Export invoice format, mandatory declarations, import tax invoice via BoE, and e-invoicing rules.
6. Setup Packages & Support Services
If you are starting from scratch or want a managed setup, these packages bundle the entire compliance process into one service.
Who Should Use These Packages?
Takeaway: A structured starter package saves 40-60 hours of research, avoids rejected filings, and gets you export-ready in 15-25 days.
7. Key Compliance Deadlines to Remember
Missing a compliance deadline costs money, time, and momentum. Here are the critical dates every exporter and importer must track:
| Compliance Activity | Deadline | Consequence of Missing |
|---|---|---|
| LUT Filing (RFD-11) | 31 March (for next financial year) | IGST on all exports, blocked working capital |
| GSTR-1 (Monthly) | 11th of following month | Late fee and interest; refund delay |
| GSTR-3B (Monthly) | 20th of following month | Late fee and interest; refund blocked |
| GSTR-9 (Annual) | 31 December of following FY | Penalty up to 0.50% of turnover |
| RCMC Renewal | 30 June (without late fee) | Late fee; suspension after 30 September |
| GST Refund Claim | Within 2 years of export | Refund permanently forfeited |
| Annual RoDTEP Return | 31 March of following FY | New RoDTEP claims blocked |
Takeaway: Mark these dates on your calendar. Better still, set automated reminders 30 days before each deadline.