Submission of Bond/Letter of Undertaking by the Exporter in respect of Exports without payment of Integrated Tax under IGST Act

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....#2340;ीसगढ़ माल और सेवा कर अधिनियम, 2017 की धारा 54 तथा एकीकृत माल और सेवा कर अधिनियम, 2017 की धारा 16(3) में निर्यातकों की सुविधा की दृष्टि से एकीकृत &#232....

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....;, 2017 के नियम 96क में शर्तों, रक्षोपायों तथा प्रक्रिया के संबंध में प्रावधान किये गये हैं। इसी अनुक्रम में केन्द्रीय उत्पाद और सीमा श&#2....

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....nd/LUT before Central Tax Authority or State Tax Authority till the administrative mechanism for assigning of taxpayers to respective authority is implemented. However, if in a State, the Commissioner of State Tax so directs, by general instruction, to exporter, the Bond/LUT in all cases be accepted by Central tax officer till such time the said administrative mechanism is implemented. Central Tax officers are directed to take every step to facilitate the exporters. उपरोक्तानुसार निर्यातकों की सुविधा को ध्यान &#23....

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....आयुक्त छत्तीसगढ़, रायपुर As translated by google Circular Commissioner of State Tax, Chhattisgarh, Raipur No./CGGST/01/2017/4 Raipur, Dated: 11.08.17 -00- To facilitate exporters, provisions have been made under Section 54 of the Chhattisgarh Goods and Services Tax Act, 2017, and Section 16(3) of the Integrated Goods and Services Tax Act, 2017, regarding the refund of unutilized input tax in respect of exports made under a bond or Letter of Undertaking without payment of integrated tax. In pursuance of the aforesaid provisions, Rule 96A of the Chhattisgarh Goods and Services Tax Rules, 2017....