GST Registration for Marble Exporters in Rajasthan | Complete Guide 2026

In Rajasthan, marble production is concentrated in the Jodhpur, Kishangarh, Makrana, and Udaipur belts, and GST registration isn't optional for exporters. Regardless of your turnover, you need a GSTIN if you're exporting. This article explains the process, from the beginning to the end, including refunds.

Who wants to register?

Domestic businesses have a threshold of up to ₹20 lakh, where registration is not required. Exports are exempt from this exemption. Exports are considered "zero-rated supplies," and registration is compulsory even for zero-rated supplies-the rate remains zero.

The Composition Scheme will also not be useful here. That scheme is only for small intra-state suppliers. Exports are considered inter-state supplies under IGST law, so composition exporters cannot use it.

If your unit is in an SEZ, separate registration will be required - SEZs are treated as a separate business vertical. And to claim any export incentives like Duty Drawback or RoDTEP, your GSTIN must be ready in advance, linked to your IEC.

Registration Ka Step-by-Step Process

First, have your PAN, active mobile number, and email ready - Aadhaar OTP verification will be done using these. Obtain your IEC from DGFT in advance, as it's required in the registration form. If it's a company or LLP, you'll also need a DSC from your authorized signatory.

Go to the GST portal (gst.gov.in) and select New Registration from Services. Enter PAN, email, mobile number, verify OTP, and you will receive an ARN. Log in with that ARN and fill in Part B – legal name, business constitution, IEC number, principal place of business in Rajasthan, bank details, and if it is an SEZ unit, mention that business vertical.

The officer verifies within 3 to 7 days, and upon approval, you receive a GSTIN. Then, apply for RCMC and file the LUT- don't miss these two steps, as without them, export benefits won't be achieved.

Zero-Rating and LUT - if you understand this, then half the work is done.

Exports are zero-rated under the IGST Act. This means that exports attract 0% GST, and any IGST already paid or ITC accumulated can be refunded.

There are two ways. One - file LUT (Letter of Undertaking) through GST RFD-11 form, which has to be renewed before 31 March for the entire financial year. This way exports without paying IGST, and you claim a refund of accumulated ITC. Second way - export after paying IGST and then ask for a refund. Most exporters choose the LUT way because it does not put pressure on cash flow.

My client from Kishangarh had the same problem. The LUT expired in March, and he didn't renew it, and the next shipment went out without IGST. A notice came, and he had to pay the demand again. The result of missing a simple renewal date.

The RFD-01 form is filed for a refund within two years from the date of shipment. The processing time for the officer is 60 days, but in practice, it may take a little longer.

HSN Code and Rate - Marble Ka Table

These rates are for domestic supplies. Export rates are zero, but the correct HSN on the invoice must match the shipping bill; the refund is withheld.

Compliance Calendar - In Small Points

GSTR-1 by the 11th of every month, in which export invoices have to be shown as zero-rated in table 6A. GSTR-3B by the 20th, in which the total export turnover has to be declared with IGST 0%. LUT has to be renewed once a year. RFD-01 for a refund, quarterly, or whenever the shipment is complete.

If turnover exceeds ₹5 crore, e-invoicing is mandatory. Export B2B invoices must be registered with an IRN. An e-way bill will also be generated for each shipment, moving goods from the factory to the ICD/CFS.

Where most people make mistakes

The most common mistake is the expiry of the LUT – I mentioned it above. Secondly, forgetting to write "Supply meant for export under LUT" on the invoice, or entering the wrong shipping bill number/date. Thirdly, the figures in GSTR-1 and GSTR-3B do not match – this stops the refund process.

The bank account must also be correctly seeded in the GST profile; the refund will not be credited. And ITC refunds are also accrued if the supplier has not uploaded its invoice to the GST portal. Therefore, it becomes the exporter's responsibility to follow up with vendors for timely filing, even if it seems unfair.

Rajasthan Ka Local Angle

The Rajasthan Export Promotion Policy 2024 has identified dimensional stones-marble, granite-as focus sectors, and the state also has schemes like capital subsidy for the minerals sector. RCMC needs to be applied for through ITPO or the relevant council, e-RCMC on the DGFT portal.

Kandla, Mundra, and Hazira ports are used extensively for marble export, and the Rajsico ICD in Jaipur or the ITO in Jodhpur help with container stuffing. A trade license is a separate thing at the municipal level; it is not directly linked to GST registration, but sometimes both are required.

FAQs

Last Word

The marble export business is already complex-there are many steps, from quarry to container. GST paperwork adds an extra burden, but exporters who renew LUTs on time and keep invoices accurate enjoy a smooth refund cycle. Everything else is managed through jugaad, but there's less scope for jugaad in GST.

If you need help with registration or LUT filing, the GSTfilling.co team regularly works with exporters in Rajasthan – understand the process, then move ahead.