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

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....2;स्व विभाग, केन्द्रीय माल एंव सेवा कर एंव केन्द्रीय उत्पाद शुल्क, प्&....

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....ed to Ministry Finance, Department of Revenue, Central Board of Excise and Customs, New Delhi's Circular No. 2/2/2017-GST dated 04.07.2017 and 4/4/2017-GST dated 07.07.20]7 issued by the Commissioner (GST) on "Issue related to furnishing of Bond/Letter of Undertaking for Exports without payment of integrated tax". Various communications have been received by the Board from the field formati....

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....e export of goods from 1^st July, 2017. 3. Another issue being raised by various stakeholders to the Board that the Bond/Letter of Undertaking is required to be given through the proper officer which is to be furnished to the jurisdictional Commissioner as per sub-rule(l) of rule 96A of the said rules. Taking cognizance of the fact that a large no. of such Bonds/Letter of Undertakings would be ....

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....ied that the existing practice of sealing the container with a bottle seal under Central Excise supervision or otherwise would continue till 1^st September 2017. Such sealing shall be done under the supervision of the customs official of division having physical jurisdiction over the place of business where the sealing is being done. A copy of the sealing report would be forwarded to the Deputy/As....