This book is a comprehensive guide on laws and procedures related to exports under the GST regime. It gives an insight into the provisions as well as procedural difficulties faced by the exporters right from the implementation of GST, remedial action taken by Government and areas where improvement is still required. Exports under GST has been the key area of GST law which was and is still full of ambiguities and lacunas. The provisions related to exports under the CGST Rules, 2017 have been amended a number of times since the implementation of GST. This book contains summary of all such amendments, analysis, and consequences thereof. Since there have been frequent amendments in the CGST Rules, 2017 and the amendments are the results of difficulties faced by exporters; there are high chances that the period prior to such amendments will be a subject matter of litigation. This book will help exporters as well as professionals to understand the problems in export procedures, reasons thereof and suggestions thereupon. It is complete bundle of legal analysis helpful for both professionals and exporters.