TaxTMI 
TaxTMI 
Issue related to Bond / Letter of Undertaking for exports without payment of integrated tax
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.... CCW/74/2015, Dated: 20-07-2017 GST Circular No.01/2017 Sub: Andhra Pradesh Goods & Services Tax Act, 2017-rule 96A of APGST rules- Issue related to Bond / Letter of Undertaking for exports without payment of integrated tax - Issuing Certain Circular Instructions - Regarding. Ref:-1. Government of India Notification NO.16/2017 - Central Tax dated. 07-07-2017 2. CBEC Circular No.2/2/201....
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....f Undertaking is required to be furnished in FORM GST 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 ope....
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....xporter. The exporter is at liberty to furnish the 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 FO....
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....ake aware the business community in this regard. Chief Commissioner of State Tax Format of Acknowledgement letter to be issued F.No .................................... To M/s.......................................... .................................................... GSTIN........................................... Subject: Acceptance of Bond/LUT for export. ....