Furnishing of Bond/Letter of Undertaking: acceptance by deputy/assistant commissioners and manual FORM RFD-II filing permitted until portal module exists. Furnishing of Bond/Letter of Undertaking under rule 96A for export without payment of integrated tax must be in FORM RFD-II on the common portal; CBIC permits acceptance by the jurisdictional Deputy/Assistant Commissioner and allows manual submission of FORM RFD-II to that officer until the portal module is available, with exporters authorised to download the specified format from the CBEC website.
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.
Furnishing of Bond/Letter of Undertaking: acceptance by deputy/assistant commissioners and manual FORM RFD-II filing permitted until portal module exists.
Furnishing of Bond/Letter of Undertaking under rule 96A for export without payment of integrated tax must be in FORM RFD-II on the common portal; CBIC permits acceptance by the jurisdictional Deputy/Assistant Commissioner and allows manual submission of FORM RFD-II to that officer until the portal module is available, with exporters authorised to download the specified format from the CBEC website.
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