Bond/Letter of Undertaking for exports may be submitted manually to jurisdictional Deputy/Assistant Commissioner under GST for affected applications. Manual furnishing of Bond or Letter of Undertaking for exports in FORM GST RFD II is permitted where portal submission is impracticable; such instruments may be submitted in the prescribed format to the jurisdictional Deputy or Assistant Commissioner (format available on the CBEC website). This concession, including delegation from Commissioner to Deputy/Assistant Commissioner, applies to applications filed on or after 1 July 2017 and stakeholders must comply.