Developer access
Circular of the Department of Revenue dated 8th August, 2026 on section 4 of the Union Territory Goods and Services Tax Act, 2017
As at 8 September 2026. In force from 8 August 2026.
F. No. 35/32/2026-DEPA
Government of India
Ministry of Finance
Department of Revenue
New Delhi, dated the 8th August, 2026
To
All propers officer and Commissioners
Subject: Section 4 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the export of goods, regarding.
1. References have been received in the Department of Revenue seeking clarification on the manner in which section 4 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) (hereinafter referred to as the Act) is to be applied to exporters who undertake the export of goods at more than one place.
2. The matter has been examined. Section 4 of the Act requires every exporter to make an application to the Board within the period stated in that section.
3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the export of goods is undertaken, and the Board shall process each application in accordance with section 4 of the Act and the rules made thereunder.
4. Difficulties, if any, in the implementation of this circular may be brought to the notice of the Department of Revenue.
(Under Secretary to the Government of India)
Made under
No enabling provision stated.