Bond or Letter of Undertaking for exports - acceptance by deputy/assistant commissioners and manual submission to be permitted. Requirement to furnish a Bond or Letter of Undertaking prior to export for supplies made without payment of integrated tax must be recorded in FORM GST RFD-11. Acceptance of the Bond or Letter of Undertaking shall be done by the jurisdictional Deputy/Assistant Commissioner, and until the online module is available exporters may manually submit the prescribed FORM RFD-11 to that officer.
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 or Letter of Undertaking for exports - acceptance by deputy/assistant commissioners and manual submission to be permitted.
Requirement to furnish a Bond or Letter of Undertaking prior to export for supplies made without payment of integrated tax must be recorded in FORM GST RFD-11. Acceptance of the Bond or Letter of Undertaking shall be done by the jurisdictional Deputy/Assistant Commissioner, and until the online module is available exporters may manually submit the prescribed FORM RFD-11 to that officer.
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