Issue related to Bond/Letter of Undertaking for exports without payment of integrated tax.

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....ellip;…………………….. Sub.:- Issue related to Bond/Letter of Undertaking for exports without payment of integrated tax. Ref:- Notification no. 16/2017 - Central Tax dated 07-07-2017, Circular no. 2/2/2017 - GST dated 04-07-2017 and Circular no. 4/4/2017 GST dated 07-07-2017 (enclosed). Various communications have been received from the officers....

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....b-rule (5) of rule 96A to notify eligible registered person for submission of letter of undertaking in place of a Bond. The FORM GST RFD-11 will be required to be submitted on the common portal but the functionality has not been made operational yet. Therefore, the Bond/Letter of Undertaking required to be furnished under rule 96A of the said rules may be furnished manually to the jurisdictional ....

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....ing of taxpayers to respective authority is implemented. Thus, it is directed that all the jurisdictional Deputy/Assistant Commissioner of State Tax having jurisdiction over the principal place of business of the exporter shall accept the FORM GST RFD-11 along with bond/ Letter of Undertaking. FORM GST RFD -11 under rule 96A of the Rajasthan Goods and Services Tax Rules, 2017 requires furnishing....

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....usiness community in this regard. (Alok Gupta) Commissioner State Tax, Rajasthan, Jaipur. No. F.17(134 )ACCT/GST/ 2017/2242-48 Date- 14.07.2017 Format of Register of Bond/LUT: S.No. Form GST RFD-11 receiving date Name and Address of the taxpayer GSTIN Bond/LUT Bond Amount Bank Guarantee amount and date Bank Guarantee issued by Validity date of bank guarantee Bond/LUT valid upto R....