Issues related to furnishing of Bond/ Letter of Undertaking for Exports

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....ts-Reg. Various communications have been received from the field formations and exporters on the issue of difficulties being faced while supplying the goods or services for export without payment of integrated tax and filing the FORM GST RFD -11 on the common portal (www.gst.gov.in), because of which exports are being held up. 2. Whereas, as per rule 96A of the Central Goods and Services Tax R....

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.... large number of such goods/Letter of Undertakings would be required to be filed by the registered exporters who would be located at a distance from the office of the jurisdictional Commissioner, it is understood that the furnishing of such bonds/undertakings before the jurisdictional Commissioner may cause hardship to the exporters. Thus, in exercise of the powers conferred by sub-section (3) of ....