Bond and Letter of Undertaking for exports clarified; guidance issued for importers, clearing agents and trade. Clarification on procedural requirements for furnishing a Bond or Letter of Undertaking for exports: Public Notice No. 219/2017 directs stakeholders to Circular No. 5/5/2017-GST as authoritative guidance on eligibility, acceptable security forms and procedural modalities for submitting Bonds/LOUs, and states the Circular is available on the CBEC website for the guidance of importers, clearing agents and the trading public.
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 and Letter of Undertaking for exports clarified; guidance issued for importers, clearing agents and trade.
Clarification on procedural requirements for furnishing a Bond or Letter of Undertaking for exports: Public Notice No. 219/2017 directs stakeholders to Circular No. 5/5/2017-GST as authoritative guidance on eligibility, acceptable security forms and procedural modalities for submitting Bonds/LOUs, and states the Circular is available on the CBEC website for the guidance of importers, clearing agents and the trading public.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
