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    <description>Acceptance of the Bond or Letter of Undertaking required under rule 96A shall be performed by the jurisdictional officer, and until the online module for FORM GST RFD-II is available exporters may furnish FORM RFD-II manually in the prescribed format to the jurisdictional officer using the downloadable form, to address portal filing difficulties and hardship caused by physical presentation before the Commissioner.</description>
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      <description>Acceptance of the Bond or Letter of Undertaking required under rule 96A shall be performed by the jurisdictional officer, and until the online module for FORM GST RFD-II is available exporters may furnish FORM RFD-II manually in the prescribed format to the jurisdictional officer using the downloadable form, to address portal filing difficulties and hardship caused by physical presentation before the Commissioner.</description>
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