Bond or Letter of Undertaking for export without integrated tax: manual acceptance allowed; bank guarantee may depend on exporter history. Requirement to furnish a Bond or Letter of Undertaking under Rule 96A in FORM GST RFD-11 for exports without payment of integrated tax. Until portal functionality is available, the Bond/LUT may be submitted manually to the jurisdictional Deputy/Assistant Commissioner. Jurisdictional officers must accept and record the Bond/LUT, issue the prescribed acknowledgement, and require exporters to submit export details and supporting documents. The Joint Commissioner (Adm.) may require a bank guarantee based on exporter track record or accept bond without guarantee.
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 export without integrated tax: manual acceptance allowed; bank guarantee may depend on exporter history.
Requirement to furnish a Bond or Letter of Undertaking under Rule 96A in FORM GST RFD-11 for exports without payment of integrated tax. Until portal functionality is available, the Bond/LUT may be submitted manually to the jurisdictional Deputy/Assistant Commissioner. Jurisdictional officers must accept and record the Bond/LUT, issue the prescribed acknowledgement, and require exporters to submit export details and supporting documents. The Joint Commissioner (Adm.) may require a bank guarantee based on exporter track record or accept bond without guarantee.
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