Merchant Export Compliance

Merchant Exporter Support

Specialized compliance support for merchant exporters — GST procurement structuring, incentive claims, vendor coordination, and end-to-end documentation.

🏪

Merchant exporters face compliance rules that differ from manufacturers

CT-1 / H-Form issuance, 0.1% GST procurement, and Drawback eligibility have specific conditions — non-compliance exposes both you and your suppliers to GST demands.

Our Services

What We Handle

Complete merchant export compliance — from GST procurement structuring and CT-1 coordination to incentive claims, vendor documentation review, and ongoing shipment-level compliance.

GST procurement compliance — 0.1% concessional rate structuring
Form CT-1 / H-Form coordination with suppliers
Duty Drawback & RoDTEP claim processing for merchant exports
Advance Authorization support for merchant exporters
Vendor invoice & documentation compliance review
Export obligation management & incentive utilization

Support Areas

Three-Layer Merchant Export Support

🧾GST & Procurement
0.1% concessional GST rate on procurement for export
Form CT-1 / H-Form issuance & supplier coordination
GST refund on exports — IGST & ITC accumulation
LUT filing for zero-rated export supply
💰Incentives & Refunds
Duty Drawback eligibility & claim filing
RoDTEP scrip identification & utilization
Advance Authorization for merchant exporters
MEIS / RoSCTL claim support for eligible products
📋Vendor & Documentation
Supplier invoice compliance & HS code verification
Shipping bill alignment with procurement documents
BRC / FIRC tracking & foreign exchange realization
DGFT authorization conditions compliance review

Goods must be exported within 90 days of CT-1 / concessional GST invoice date

Key Risks

Common Merchant Export Compliance Risks

CT-1 lapse — supplier's GST liability reversed
BRC non-realization triggering GST refund reversal
Drawback rejection due to procurement doc mismatch
Shipping bill exporter details not matching GST records
📌

Merchant export compliance impacts both you and your suppliers — a single documentation error can trigger GST demands across the entire supply chain.

Checklist

Documents Required

1
IEC & GST registration certificates
2
Supplier invoices & purchase orders
3
Shipping bills & export invoices
4
Bank realization certificates (BRC / FIRC)
5
Form CT-1 / H-Form copies (if issued)
6
DGFT authorization copies (if applicable)

How It Works

Our Support Process

01

Profile Assessment

We review your merchant export profile — product category, supplier network, markets, and current incentive utilization — to identify gaps and opportunities.

02

GST Structure Setup

Concessional GST procurement at 0.1% structured correctly with Form CT-1 / H-Form coordination between you and your suppliers.

03

Incentive Mapping

All applicable incentives — Drawback, RoDTEP, AA, IGST refund — identified and quantified based on your export transactions.

04

Documentation Review

Supplier invoices, shipping bills, and export documents reviewed for compliance — ensuring alignment across the entire supply chain.

05

Filing & Claims

Drawback, RoDTEP, and GST refund claims filed. DGFT applications processed. BRC follow-up managed with your bank.

06

Ongoing Compliance

Continuous compliance support — shipment-by-shipment documentation review, incentive tracking, and export obligation management.

Our Edge

Why Choose ND Global?

Merchant-Specific

We understand the unique compliance challenges merchant exporters face — without a manufacturing unit, the rules differ significantly.

Maximum Incentives

Drawback, RoDTEP, and GST refunds fully claimed — merchant exporters often miss benefits due to documentation mismatches.

Vendor Aligned

We coordinate compliance across your supplier network — ensuring CT-1 / H-Form issuance and invoice accuracy at source.

End-to-End Support

From GST procurement structuring to BRC realization — complete merchant export compliance managed under one roof.

FAQs

Frequently Asked Questions

Merchant Export Specialist

Simplify Your Merchant Exports

GST procurement structuring, incentive claims, vendor compliance, and documentation — all managed by merchant export specialists.

Get Assistance

Free consultation · End-to-end support