Next dueImport-Export
All due dates
30 JUNIEC update · Annual confirmation on DGFT (Apr–Jun)in 257 days
20 OCTGSTR-3B · Summary return · Sep 2026in 4 days
21 OCTTax Audit Report · Form 3CA/3CB · AY 2026-27 · extended from 30 Sepin 5 days
30 OCTAOC-4 · Financial statements · FY 2025-26in 14 days
7 NOVTDS / TCS deposit · Deducted in Oct 2026in 22 days
11 NOVGSTR-1 · Outward supplies · Oct 2026in 26 days
15 NOVPF & ESI · Contributions · Oct 2026in 30 days
21 NOVITR filing · Audit cases · AY 2026-27 · extended from 31 Octin 36 days
For Exporters & International Traders
Export Compliance & Registration for Global Trade
IEC, RCMC, FIEO, GST refunds on exports, DGFT compliance — complete support for Indian exporters.
CA/CS
Qualified Team
All
Export Councils
DGFT
Specialists
₹0
Hidden Fees
✓ IEC Registration Experts
✓ RCMC/FIEO Specialists
✓ GST Export Refund Team
✓ DGFT Filing
✓ Customs Compliance
Get Your Export Readiness Audit
Our export compliance specialists will review your current registration status and give you a clear roadmap — no obligation.
What We Do For Exporters
Export Services — All in One Place
🌐
DGFT
IEC (Import Export Code) Registration
10-digit, PAN-based code from DGFT — mandatory for importing and exporting goods. It never expires, but must be updated online every year between 1 April and 30 June or it is deactivated.
Learn More
📜
Export Council
RCMC (Registration cum Membership Certificate)
Membership with your relevant Export Promotion Council (EEPC, FIEO, etc.). Needed for Foreign Trade Policy authorisations and council support such as trade fairs. Valid for five years.
Learn More
🏛️
Federation
FIEO Membership
Federation of Indian Export Organisations membership — access to buyer-seller meets, trade delegations, export documentation support.
Learn More
📋
GST + LUT
GST Registration + LUT Filing
GST registration with Letter of Undertaking (LUT) for zero-rated exports. Export without paying IGST and claim ITC refund seamlessly.
Learn More
🏦
Banking
AD Code Registration with Bank
Authorised Dealer code from your bank, registered with customs at each port you ship from. Goods cannot clear customs for export without it.
Expert-managed
Get Quote
💰
Incentives
DGFT / RoDTEP Claims
Claim RoDTEP and duty drawback through correct shipping-bill declarations. (The old MEIS and SEIS schemes have ended.)
Expert-managed
Get Quote
Export Compliance
Exporter Compliance Checklist — What You Need
IEC Code from DGFT
Mandatory for exporting goods. The code never expires, but its details must be confirmed or updated on the DGFT portal every year between 1 April and 30 June, or it is deactivated.
RCMC from Export Promotion Council
Registration with relevant council (EEPC, FIEO, etc.). Required for Foreign Trade Policy authorisations such as Advance Authorisation and EPCG, and for council-backed trade fairs. Renew every five years.
GST Registration + LUT
Letter of Undertaking for zero-rated exports. File LUT annually on GST portal to export without paying IGST.
AD Code Registration
Authorised Dealer code from your bank, registered with customs at every port you export from. Required for customs clearance.
EDPMS/SOFTEX Compliance
For software exports: SOFTEX filing with STPI/SEZ. For goods: EDPMS compliance for export documentation.
RoDTEP & Duty Drawback Claims
Declared in the shipping bill at the time of export — a missed declaration is hard to fix later. MEIS and SEIS have ended; RoDTEP replaced them for goods.
Your Compliance Map
What Applies to an Exporter
DGFT, customs, GST, RBI and income tax all touch an export. Here is what applies from the first shipment, and what depends on whether you export goods or services, claim incentives or trade with an overseas group company.
| Obligation | Applies when | Due | Law | Status |
|---|---|---|---|---|
| Import Export CodeIEC | Every exporter or importer of goods; service exporters for FTP benefits | Before the first shipment | FT(D&R) Act, 1992, s.7 | Mandatory |
| IEC annual update | Every IEC holder, even with no exports that year | 1 April – 30 June every year | Foreign Trade Policy 2023 | Mandatory |
| AD code registration | Exporting goods — once for each port of export | Before the first shipment from that port | Customs Act, 1962 | Mandatory |
| GST registration | Exporting goods (an inter-state supply), or services above ₹20 lakh turnover — and to claim any refund | Before the first export invoice | CGST Act, s.22 / s.24 | Mandatory |
| Realisation of export proceeds | Every export of goods or services | Within the period RBI prescribes (generally nine months from export for goods) | FEMA, 1999 & export regulations | Mandatory |
| EDPMS closure | Every goods shipping bill — the bank closes it when proceeds are realised | Submit export documents to your AD bank soon after shipment | RBI Master Direction on exports | Mandatory |
| FIRC / e-BRC records | Every foreign receipt — proof of export for GST refunds and incentives | Collect from the bank as each payment lands | FEMA; CGST Rules | Mandatory |
| Letter of UndertakingRFD-11 | Exporting without paying IGST — valid for one financial year | Before the first export invoice of each year | CGST Rules, r.96A | Recommended |
| Returns reporting exportsGSTR-1 / GSTR-3B | Every registered exporter; shipping bill details go in GSTR-1 (table 6A) | 11th and 20th of the next month (QRMP: quarterly) | CGST Act, s.37 / s.39 | Mandatory |
| IGST refund on goods | Goods exported on payment of IGST — the shipping bill is the refund claim | Automatic once GSTR-1, GSTR-3B and the shipping bill match | CGST Rules, r.96 | If applicable |
| ITC / IGST refundRFD-01 | Exports under LUT (accumulated ITC), or services exported with IGST | Within 2 years of the relevant date | CGST Act, s.54 | If applicable |
| SOFTEX form | Off-site software exports | For each export, with STPI / SEZ | FEMA export regulations | If applicable |
| RCMC | Claiming FTP authorisations or council support | Before applying; renew every five years | Foreign Trade Policy 2023 | If applicable |
| RoDTEP / duty drawback | Eligible goods under the notified rates | Declared in the shipping bill at export | FTP 2023; Customs Act, s.75 | Recommended |
| Advance Authorisation / EPCG obligations | You imported inputs or capital goods duty-free under an authorisation | Export obligation within the authorisation period | Foreign Trade Policy 2023 | If applicable |
| Transfer pricing reportForm 3CEB | Exporting to, or buying from, an overseas group entity | 31 October; the ITR is then due 30 November (FY 2025-26) | Income-tax Act, 1961, s.92E | If applicable |
| Income tax return & audit | Every exporter; audit above ₹1 crore turnover (₹10 crore where cash is within 5%) | FY 2025-26: audit report 30 September, ITR 31 October (31 August for non-audit ITR-3) | Income-tax Act, 1961, s.139 / s.44AB | Mandatory |
Export realisation periods are set by RBI and have been extended for some periods; confirm the current limit with your AD bank before you agree long credit terms. Under an LUT, goods must leave India within three months of the invoice, and payment for services must arrive within one year (or the period RBI allows), or IGST becomes payable with interest.
FY 2026-27 Calendar
Your Year at a Glance
The dates a GST-registered exporter works to. Monthly: GSTR-1 by the 11th (with shipping bill details) and GSTR-3B by the 20th; follow up e-BRCs and open EDPMS entries with your bank.
- Apr – JunQ1
- LUT for FY 2026-27 in place before the first export invoice
- Q4 TDS statements for FY 2025-26, if you deduct TDS
- Advance tax — 15% of the year’s tax
- IEC annual update on the DGFT portal — last day
- Jul – SepQ2
- ITR-3 for FY 2025-26, if no audit
- Advance tax — 45% cumulative
- Tax audit report for FY 2025-26, if turnover crosses the limit
- Oct – DecQ3
- ITR for audited exporters; Form 3CEB if you deal with an overseas group entity
- ITR for transfer-pricing cases; last date to claim FY 2025-26 ITC
- Advance tax — 75% cumulative
- GSTR-9 / 9C for FY 2025-26, where it applies
- Jan – MarQ4
- Advance tax — 100% of the year’s tax
- Check RCMC validity and authorisation export obligations
- File the LUT for FY 2027-28 so April exports go out without IGST
What Goes Wrong
Mistakes That Cost Exporters Money
Most export losses are not penalties but money stuck — refunds held, incentives missed, shipments delayed — because one document did not match another.
Missing the IEC update window
An IEC not updated by 30 June is deactivated, and customs and banks will not process shipments against it until you update.
Shipments held — demurrage and delayExporting after the LUT lapses
An LUT covers one financial year. April exports invoiced before the new LUT is filed are treated as exports without one.
IGST payable + interestMissing the LUT clocks
Goods not exported within three months of the invoice, or service payment not received in time, turn a zero-rated supply into a taxable one.
IGST + 18% p.a. interestShipping bill and GSTR-1 mismatch
The IGST refund on goods is automatic only when invoice number, value and tax match across the shipping bill, GSTR-1 and GSTR-3B.
Refund held until correctedProceeds not realised on time
Open EDPMS entries put you on the bank’s radar and can lead to the caution list and FEMA proceedings.
Penalty up to three times the amount involvedRefund claimed too late
An ITC refund under an LUT has to be filed within two years of the relevant date. After that it is simply lost.
Refund time-barredWorking With TaxClue
How It Works — and What We Need
Four steps
- Tell us what you exportGoods or services, products and HSN, markets, ports and how your buyers pay.
- Get your compliance mapIEC, AD code, GST, LUT, RCMC and incentives laid out with dates — fixed fee quoted upfront.
- Export-ready setupWe file the registrations and the LUT, and set up invoicing that matches customs and GST.
- Monthly follow-throughReturns with shipping bill data, refund claims, e-BRC and EDPMS tracking, yearly IEC update.
Documents to keep ready
- PAN of the business and PAN & Aadhaar of owners / directors
- Business address proofRent agreement or utility bill + owner’s NOC
- Bank certificate or cancelled chequeFor IEC and the AD code
- Export invoices and packing lists
- Shipping bills and bills of lading / airway bills
- FIRCs / e-BRCs for every receipt
- DGFT, ICEGATE and GST loginsDSC or Aadhaar e-sign for DGFT filings
Common Questions
Export Compliance — FAQs
Import Export Code (IEC) is a 10-digit code issued by the Directorate General of Foreign Trade (DGFT). It is mandatory for any business importing or exporting goods; service exporters need it mainly to claim Foreign Trade Policy benefits. IEC never expires, but DGFT requires every holder to confirm or update the details online between 1 April and 30 June each year — miss it and the IEC is deactivated until you do. TaxClue handles the online application and the yearly update.
Registration-cum-Membership Certificate (RCMC) is issued by your relevant Export Promotion Council. It is required for Foreign Trade Policy authorisations such as Advance Authorisation and EPCG, and for participating in government-sponsored trade fairs and buyer-seller meets. An RCMC is valid for five years. The council depends on your product — EEPC for engineering, FIEO for general exports, etc.
Exports are zero-rated under GST. You have two options: (a) Export with LUT (Letter of Undertaking) — no GST charged, claim ITC refund from the government, or (b) Export with IGST — charge IGST on invoice and get it back as a refund (automatic through customs for goods, through Form RFD-01 for services). Option (a) with LUT is preferred by most exporters as it avoids blocking working capital.
The Authorised Dealer (AD) code identifies the bank branch that handles your export proceeds. Your bank issues it, and you register it with customs (through ICEGATE) at every port you ship from — without it, goods cannot clear customs for export. It also links your shipping bills to the bank so realisation can be tracked in EDPMS.
Yes. Off-site software exports are declared on the SOFTEX form with STPI (Software Technology Parks of India) or the SEZ authority. Service exports are zero-rated under GST with an LUT, provided payment is received in convertible foreign exchange (or in rupees where RBI permits). Keep the FIRC or e-BRC from your bank for each receipt as proof of export proceeds. TaxClue handles all compliance for service exporters including SOFTEX and GST filings.
Yes. IEC has no renewal, but every holder must confirm or update the details on the DGFT portal once a year, between 1 April and 30 June — even if nothing changed and even if you did not export that year. The update carries no fee. If you miss it, the IEC is deactivated and stays blocked until you complete the update, so check it before your next shipment.
If you export goods on payment of IGST, you do not file a separate refund application — the shipping bill itself is treated as the claim. Once the export general manifest is filed and your GSTR-1 (table 6A) and GSTR-3B show the same invoice and tax, customs validates it on ICEGATE and pays the refund to the bank account registered there. Most delays come from a mismatch in invoice number, value or IGST between these documents.
Export proceeds must be realised and repatriated within the period RBI prescribes — for goods this has generally been nine months from the date of export, and RBI has extended it for some periods. Your AD bank tracks each shipping bill in EDPMS and can grant extensions in defined cases. Separately, if you export under an LUT, GST expects service payments within one year (or the period RBI allows) or the IGST becomes payable.
RoDTEP (Remission of Duties and Taxes on Exported Products) refunds taxes built into an exported product that are not otherwise refunded, at rates notified for each tariff line. It replaced MEIS for goods. You claim it by declaring it in the shipping bill at the time of export; the benefit is then issued as a transferable e-scrip in your ICEGATE ledger, which you can use to pay basic customs duty or sell. There is no RoDTEP for services.
For most regular exporters the LUT is better: no tax leaves your account, and you claim the ITC that builds up on your purchases through Form RFD-01. Paying IGST suits goods exporters whose refund comes back automatically through customs and who have enough ITC to pay that IGST, so little cash is actually blocked. We look at your ITC position and refund history before recommending one route.
Ready to Export Right?
Start with one call.
Tell us where you stand — a CA calls back with a clear action plan.