Issues related to Bond/Letter of Undertaking (LUT) for Export payment of Integrated Goods & Service Tax (IGST)

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....tification No. 16/2017 Central Tax dated 07-07-2017, Circular xo. 02/02/2017- GST dated 04-07-2017 and Circular No. 04/04/2017 GST dated 07-07-2017 issued by CBEC, Govt. of India. Communications have been received from the professionals and exporters on the issue of difficulties faced while supplying goods or services or exports without payment of integrated tax and filing the FORM GST RFD-11.  Therefore, for the purpose of uniformity in the implementation of the Act, following directions are being issued. 1.  As per rule 96A of the Delhi Goods, and Service Tax Rules, 2017 any registered person availing the option to supply goods or services or both for export without payment of integrated tax shall furnish, prior to export,....

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....GST RFD-11 with LUT/Bond the competent authority, Department of Trade & Taxes, Govt. of NCT of Delhi, has setup an Export Cell vide order No, 6815-22 dated 12-07-2017 to deal with Export under GST Act. Further the work of export is allocated alphabetically to Assistant Commissioners of Exporl Cell/KCS Branch vide order No. 7604-7611 dated 27-07-2017. The following procedure will be adopted for issuing the letter of acceptance. 1. The applications/FORM GST RFD-11 will be received by the staff at Single  Window Counter (Export Cell) at 1^st  floor, GST Facilitation Centre. Department of Trade & Taxes, Vyapar Bhawan, I.P. Estate, New Delhi-1 10002. The timing   will be as under:- Receiving of GST RFD-11 10:30 AM....

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....h LETTER OF UNDERTAKING (LUT)- A.   The registered person/exporter will submit request letter on its letter head for acceptance of GST RFD-11 signed by the proprietor/ partner/ director/ authorised signatory as the case maybe. B.   The request letter must mention the figure of export turnover during the preceding year 2016-2017. If the registered person is making export for first time during this year the expected export turnover may be mentioned on the basis of which Bond Amount could be calculated. C.    Along with request letter mentioned above the following documents are to be submitted :- i.     Form GST RFD-11 duly filled and signed with seal on company/ firm letter he....

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....of GST Registration Certificate (Provisional / Permanent). vi. Copy of Certificate of Importer - Exporter Code (IEC) issued by Ministry of Commerce, Govt. of India. vii. Copies of Returns (DVAT-16) of all four quarters 2016-17 or GSTR-3 of all months of the preceding year. viii.  Export bill invoice/Performa invoice. II.   FOR ACCEPTANCE OF FORM GST RFD-11 with BOND A. The registered person/exporter will submit request letter on its letter head for acceptance of GST RFD-11 signed by the proprietor/ partner/ director/ authorised signatory as the case maybe. B. The request letter must mention the figure of export turnover during the preceding year 2016-2017. If the registered person is making export for first ....