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of <h1>Exporters Can Submit Bonds Manually u/r 96A Until Online System Launches; Eases Tax Process for Remote Areas.</h1> The circular addresses issues related to the furnishing of Bonds or Letters of Undertaking for exports without payment of integrated tax under rule 96A of the Central Goods and Services Tax Rules, 2017. Exporters faced difficulties due to the requirement of filing FORM GST RFD-11 on the common portal. To alleviate this, the circular permits manual submission of the required documents to the jurisdictional Deputy/Assistant Commissioner until the online module is available. This measure aims to ease the process for exporters, especially those distant from the jurisdictional Commissioner's office. The provisions apply to applications filed from July 1, 2017.
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