Yes. The procedures relating to export have been simplified to a great extent. A lot of paperwork and unnecessary intervention of the department have been dispensed with.
The notable features of the export scheme under GST are as below:
1. The law provides for exporting goods either under a Letter of Undertaking/Bond or on payment of IGST which can be claimed as a refund by the exporter later.
2. In the case of goods, an exporter is required to file just the shipping bill with Customs. Thus, filing forms ARE 1/ARE 2 are no longer required.
3. Exports can now be done on a self-certification basis without requiring any departmental officer’s intervention.