Submission of Bond/Letter of Undertaking by the Exporter in respect of Exports without payment of Integrated Tax under IGST Act.

Export Bond or Letter of Undertaking: central tax officers to accept LUT/Bond regardless of issuing authority until assignment implemented.

The circular directs that the Bond or Letter of Undertaking for exports without payment of integrated tax shall be accepted by the jurisdictional Central Tax officer in all cases until the administrative mechanism for assigning taxpayers between Central and State tax authorities is implemented, irrespective of provisional GST IDs being issued by State authorities, and reiterates compliance with section 16 of the IGST Act and rule 96A of the HPGST Rules and central notifications.