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Issue ID: 114259
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Bond Wavier Certificate of goods supplied under Deemed Exports after implementation of GST.

Date 22 Oct 2018
Replies 0 Replies
Views 962 Views
Deemed exports compliance: whether GST invoice attestation is required for DGFT Bond Waiver applications after GST implementation.
Supplier of goods under the Deemed Exports scheme, holding Advance Authorisations via buyer's invalidation letter and having issued invoices at dispatch after GST implementation, seeks clarification whether GST department attestation at the consignee range is required and requests the procedural steps and documentary prerequisites to apply to DGFT for a Bond Waiver Certificate under the post GST regime. (AI Summary)

Dear Sir,

After implementation of Good and Service Tax in India, we have supplied goods under Deemed Exports Scheme to domestic Buyer. We have obtained Advance Authorisations vide invalidation letter provided by domestic Buyer.

Now goods have been supplied, Invoices were issued at the time of dispatching goods from our factory to domestic buyer.

Kindly advise, whether, we have to get these invoice attested by GST department of the range where goods were received or not.

We have to apply for Bond Wavier Certificate from DGFT.

Please advise procedure for applying bond Waiver Certificate after implementation of GST

Regards

Harkirat Singh

Email id : [email protected]

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