https://www.taxtmi.com/circulars?id=69391 Supply of goods or services for export without payment of integrated tax under rule 96A requires a prior Bond or Letter of Undertaking in FORM GST RFD-11. Until the common portal module is operational, the Bond/LUT may be furnished manually to the jurisdictional Deputy/Assistant Commissioner or before Central or State Tax authority; the jurisdictional office shall accept, record and acknowledge the submission and maintain proper registers. A bank guarantee may be required, with amount to be decided by the Joint Commissioner based on exporter track record. en-us Thu, 20 Jul 2017 00:00:00 +0530 Fri, 13 Mar 2026 18:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69391 Supply of goods or services for export without payment of integrated tax under rule 96A requires a prior Bond or Letter of Undertaking in FORM GST RFD-11. Until the common portal module is operational, the Bond/LUT may be furnished manually to the jurisdictional Deputy/Assistant Commissioner or before Central or State Tax authority; the jurisdictional office shall accept, record and acknowledge the submission and maintain proper registers. A bank guarantee may be required, with amount to be decided by the Joint Commissioner based on exporter track record. Circulars GST - States Thu, 20 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69391