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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Exporters Can Submit Bonds or LUT Manually u/r 96A Due to Logistical Challenges Until Online Module Launch.</h1> The circular addresses issues related to the furnishing of Bonds or Letters of Undertaking (LUT) for exporting goods without paying integrated tax. As per Rule 96A of the Central Goods and Services Tax Rules, 2017, exporters must submit these documents before export. The Board acknowledges the logistical challenges faced by exporters distant from jurisdictional offices and thus allows submission to the jurisdictional Deputy/Assistant Commissioner. Until the online module is available, these documents may be submitted manually. The circular also maintains existing container sealing practices under customs supervision until September 1, 2017. These provisions apply to applications filed from July 1, 2017.
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