2. In case of export of goods, GST registration is required when turnover crosses limit of Rs.20 lacs. If you have obtained the registration due to other reasons then you should apply for LUT and then do the export transaction. LUT will allow you to export without payment of tax.
3. Invoice should contain the heading Invoice for export of goods with LUT, name of supplier, date of invoice, unique serial no.,name of purchaser, place of supply, GSTIN of supplier, HSN code, description of goods, taxable value, invoice value. Invoice should be signed by authorised representative.
4. You can claim refund for GST paid on inputs.
5. Please take phone consultation for other details as the topic is comprehensive.