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of <h1>Exporters Must Submit Bond or LUT in FORM GST RFD-11 as per Rule 96A for Tax-Free Exports.</h1> The circular addresses issues related to the furnishing of bonds or Letters of Undertaking (LUT) for exporting goods and services without paying integrated tax. Exporters must submit a bond or LUT in FORM GST RFD-11 as per rule 96A of the CGST Rules. Exporters eligible for LUTs are specified, while others must submit bonds on non-judicial stamp paper. A running bond is recommended to ease compliance burdens. Bank guarantees, if required, depend on the exporter's track record. LUTs are valid for 12 months, and the jurisdictional Deputy/Assistant Commissioner will accept bonds/LUTs. These instructions apply to exports from July 1, 2017.
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