Section 43(2)(f) in Goa Value Added Tax Rules, 2005
(f)records of all zero rated exports of goods together with copies of custom clearance certificates, invoices issued to the foreign purchasers, transport documentation, Form "H' prescribed under the Central Sales Tax Act, 1956, orders or contracts for with the foreign purchasers and evidence of payment by bank, transfer through a bank or by a letter of credit payable by Bank.