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<h1>GST Notice Clarifies Bonds or Letters of Undertaking for Exports per Circular No. 5/5/2017-GST.</h1> The GST Trade Notice No. 14/2017, dated August 17, 2017, issued by the Office of the Commissioner of GST & Central Excise, addresses the clarification on furnishing Bonds or Letters of Undertaking for exports. It references Circular No. 5/5/2017-GST from the Central Board of Excise and Customs, dated August 11, 2017, which provides detailed guidance on this matter. The notice aims to inform field formations and the trade sector about these clarifications. Trade and Industry Associations, along with Chambers of Commerce, are urged to disseminate this information to their members.