GST - Waiver from Bank Guarantee on executing Bond

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....om Bank Guarantee on executing Bond - Reg. Reference is invited to Para 5 of the Circular No.4/4/2017 GST dated 07.07.2017 wherein it has been clarified that "Form RFD -11 under Rule 96A of the CGST Rules requires furnishing of bank guarantee with bond. Field formations have requested for clarity on the amount of bank guarantee as a security for the bond. In this regard it is directed th....

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.... to Jurisdictional Deputy or Assistant Commissioners, as the case may be, of the GST & Central Excise Divisions in all cases of supply of goods or services for export except the following: a) Exporter has been prosecuted, or under prosecution, for tax evasion of any kind and amount under any law, past or present b) Fresh registrant under GST and not eligible to furnish LUT c) Exporter has....