Issues related LO furnishing or Bond/ Letter of Undertaking for Exports

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....E NO.06/2017 Subject: Issues related to furnishing or Bond/ Letter of Undertaking for Exports - regarding. Kind attention is invited to Board's Circular No.2/2/2017-GST dated 04.07 2017 issued from F.No.349/82/2017-GST whereby procedures related to furnishing of Bond / Letter of Undertaking for Exports are given. 2. Whereas, as per rule 96A of the Central Goods and Services Tax Rules, 201....

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....er of such Bonds/ 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. 4. Thus, in exercise of the powers conferred by sub-section (3) of secti....

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....gov.in) and furnish the duly filled form to the jurisdictional Deputy/ Assistant Commissioner. 6. The above specified provisions shall be applicable to all applications which have been filed on or after 1st July, 2017. 7. Difficulty, if any, in the implementation of the above instructions may please be brought to the notice of the Board. 8. The jurisdictional Principal Commissioners/Commissi....