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of <h1>Manual Bond Submission Allowed for Exporters Under Manipur GST Rules 2017 to Ease Export Tax Process.</h1> The circular addresses issues related to the furnishing of Bonds or Letters of Undertaking (LUT) for exports without payment of integrated tax under the Manipur GST Rules, 2017. Exporters have faced difficulties due to the requirement of filing FORM GST RFD-II on the common portal. To alleviate this, the circular allows the manual submission of these documents to the jurisdictional officer until the online module is available. This change aims to ease the process for exporters located far from the jurisdictional Commissioner's office. The provisions apply to applications filed on or after July 1, 2017.
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