Specification of Conditions and safeguards for furnishing a Letter of Undertaking in place of a bond for export without payment of integrated tax

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..../74/2015, Dated: 21-07-2017 GST Circular No.01/2017 Sub:- Andhra Pradesh Goods & Services Tax Act, 2017 - Issue related to Bond / Letter of Undertaking for exports without payment of integrated tax - Issuing Certain Circular Instructions - Regarding. Ref:- 1. Notification NO.16/2017 - Central Tax dated.07-07-2017 2. Circular No.2/2/2017 - GST dated.04-07-2017 3. Circular No.4/4/2017....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....RFD-11 The Central Board of Excise and Customs has issued Notification No.16/2017-Central Tax under sub-rule (5) of rule 96A to notify eligible registered person for submission of letter of undertaking in place of a Bond. The FORM GST RFD-11 will be required to be submitted on the common portal but the functionality has not been made operational yet. Therefore, the Bond / Letter of Undertaki....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Bond/ LUT before Central Tax Authority or State Tax Authority till the administrative mechanism for assigning of tax payers to respective authority is implemented. Thus, it is directed that the jurisdictional Deputy / Assistant Commissioner of State Tax having jurisdiction over the principal place of business of the exporter shall accept the FORM GST RFD-11 along with bond / Letter of Undertaki....