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        GST

        Issues related to furnishing of Bond/ Letter of Undertaking for Exports–Reg.

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        Bond or Letter of Undertaking for exports: acceptance delegated to local deputy/assistant and manual filing permitted pending portal availability. Acceptance of the bond or Letter of Undertaking required for export without payment of integrated tax is authorised to be undertaken by the jurisdictional Deputy/Assistant Commissioner, and until the online module for FORM GST RFD-11 is available exporters may furnish FORM RFD-11 manually to the jurisdictional Deputy/Assistant Commissioner using the downloadable format; these instructions apply to applications filed on or after the operative date.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Bond or Letter of Undertaking for exports: acceptance delegated to local deputy/assistant and manual filing permitted pending portal availability.

                                Acceptance of the bond or Letter of Undertaking required for export without payment of integrated tax is authorised to be undertaken by the jurisdictional Deputy/Assistant Commissioner, and until the online module for FORM GST RFD-11 is available exporters may furnish FORM RFD-11 manually to the jurisdictional Deputy/Assistant Commissioner using the downloadable format; these instructions apply to applications filed on or after the operative date.


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