While GST exports are a relatively small portion of overall economic activity, the amount of tax remitted to the government is relatively high. This tax is paid on the value of exported goods, which is deemed to be the taxable value. In addition, claiming input credit for exported goods can be difficult for exporters. This is due to the fact that exporters’ purchase invoices often don’t match with their shipping bills, which can impact their cash flows. Upon registering under the GST regime, exporters must comply with the rules relating to the provision of zero-rated supply taxes. If an exporter does not comply with the law, this can result in unjust enrichment. To combat this, exporters must carefully consider how they will use credits to discharge other output taxes, such as VAT. If exporters can use these credits to offset other costs, they can claim refunds on zero-rated supply taxes. The rules are clear as to when and how they can apply them. To comply with the law, exporters must submit a letter of undertaking on their letterhead. This letter of undertaking can be filed online and must be signed by the authorised person. It is valid for a year and needs to be renewed each year. However, it can be limiting for cash flow. If the exporter has been prosecuted for tax evasion, they can’t furnish LUTs. For exports without the IGST, LUTs must be submitted on the letterhead of the exporter.