Bond or Letter of Undertaking for export without integrated tax may be accepted by the local Deputy/Assistant Commissioner. A Bond or Letter of Undertaking required to export without payment of integrated tax must be furnished prior to export in Form GST RFD-11. Acceptance of that Bond or Letter of Undertaking will be by the jurisdictional Deputy/Assistant Commissioner having physical jurisdiction over the exporter's principal place of business. Until the online module is available, the instrument may be furnished manually in the specified format to that Deputy/Assistant Commissioner. Container sealing under customs supervision continues as stated and a sealing report is to be forwarded to the Deputy/Assistant Commissioner having jurisdiction.
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 export without integrated tax may be accepted by the local Deputy/Assistant Commissioner.
A Bond or Letter of Undertaking required to export without payment of integrated tax must be furnished prior to export in Form GST RFD-11. Acceptance of that Bond or Letter of Undertaking will be by the jurisdictional Deputy/Assistant Commissioner having physical jurisdiction over the exporter's principal place of business. Until the online module is available, the instrument may be furnished manually in the specified format to that Deputy/Assistant Commissioner. Container sealing under customs supervision continues as stated and a sealing report is to be forwarded to the Deputy/Assistant Commissioner having jurisdiction.
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