Zero-rated exports under IGST: Bond/LUT acceptance delegated to jurisdictional deputy commissioner, enabling export without IGST payment. Zero-rated exports may be effected by furnishing a Bond/LUT in FORM GST RFD-11 to supply without payment of IGST and claim refund of unutilized input tax credit; refund applications are filed electronically and deemed filed only after export manifest/report and valid return are furnished. LUT is available to status holders or exporters meeting specified foreign inward remittance criteria and is valid for 12 months; others must furnish a running bond on stamp paper covering self-assessed tax liability. Acceptance of Bond/LUT is delegated to the jurisdictional Deputy Excise and Taxation Commissioner and manual RFD-11 is allowed until the portal module is available.
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.
Zero-rated exports under IGST: Bond/LUT acceptance delegated to jurisdictional deputy commissioner, enabling export without IGST payment.
Zero-rated exports may be effected by furnishing a Bond/LUT in FORM GST RFD-11 to supply without payment of IGST and claim refund of unutilized input tax credit; refund applications are filed electronically and deemed filed only after export manifest/report and valid return are furnished. LUT is available to status holders or exporters meeting specified foreign inward remittance criteria and is valid for 12 months; others must furnish a running bond on stamp paper covering self-assessed tax liability. Acceptance of Bond/LUT is delegated to the jurisdictional Deputy Excise and Taxation Commissioner and manual RFD-11 is allowed until the portal module is available.
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