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of <h1>Exporters Must Submit Bond or LUT in FORM GST RFD-11 u/r 96A for Tax-Free Exports.</h1> The circular addresses issues related to the submission of bonds or Letters of Undertaking (LUT) for exporting goods and services without paying integrated tax. Exporters must furnish a bond or LUT in FORM GST RFD-11 as per Rule 96A of the Central Goods and Services Tax Rules, 2017. A running bond is preferred over consignment-wise bonds to ease compliance burdens. The jurisdictional Commissioner will determine the bank guarantee amount, which should not exceed 15% of the bond amount. LUTs are valid for 12 months, and non-compliance may require a bond. These instructions apply to exports from July 1, 2017.
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