Bond or Letter of Undertaking for exports may be accepted by deputy/assistant commissioners, permitting manual FORM GST RFD-11 filing. Exports without payment of integrated tax require prior furnishing of a Bond/Letter of Undertaking in FORM GST RFD-11. Acceptance of that bond/undertaking may be done by the jurisdictional Deputy or Assistant Commissioner, and until the online module is available exporters may manually submit the downloaded FORM GST RFD-11 to the jurisdictional Deputy/Assistant Commissioner.
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 may be accepted by deputy/assistant commissioners, permitting manual FORM GST RFD-11 filing.
Exports without payment of integrated tax require prior furnishing of a Bond/Letter of Undertaking in FORM GST RFD-11. Acceptance of that bond/undertaking may be done by the jurisdictional Deputy or Assistant Commissioner, and until the online module is available exporters may manually submit the downloaded FORM GST RFD-11 to the jurisdictional Deputy/Assistant Commissioner.
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