Issues related LO furnishing or Bond/ Letter of Undertaking for Exports - GST - GST - TRADE NOTICE NO.06/2017

GOVERNMENT OF INDIA MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, OFFICE OF THE PRINCIPAL CHIEF COMMISSIONER, CENTRAL GST ZONE, GST BHAVAN REVENUE MARG. AMBAWADIS AHMEDABAD - 380015 F. No: IV/ 16-02/CCO/GST/2017-18 Date: 06.07.2017 GST - TRADE NOTICE 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, 2017, any registered person availing the option to supply goods or services for export without payment of integrated tax shall furnish, prior to export, a bond or a Letter of Undertaking. This bond or Letter of Undertaking is required to be furnished in FORM GST RFD-11 on the common portal. Further, Circular No.26/2017-Customs dated 1 st July, 2017 has clarified that the procedure as prescribed under Rule 96A of the said rules requires to be followed for the export of goods from 1 st July, 2017. 3. Another issue being raised by various stakeholders is that the Bond/Letter or 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 number 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 section 5 of the CGST Act, 2017, it is hereby stated that the acceptance of the Bond/ Letter of Undertaking required to be furnished by the exporter under rule 96A of the said rules shall be done by the jurisdictional Deputy/ Assistant Commissioner. 5. Further, in exercise of the powers conferred by section 168 of the said Act, for the purpose of uniformity in the implementation of the said Act, the Bond/ Letter of Undertaking required to be furnished under rule 96A of the said rules may be furnished manually to the jurisdictional Deputy/Assistant Commissioner in the format specified in FORM RFD-11 till the module for furnishing of FORM RFD-11 is available on the common portal. The exporters may download the FORM GST RFD-11 from the website of the Central Board of Excise and Customs (www.cbec.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/Commissioners are requested to inform all the taxpayers, field formations functioning under their respective jurisdiction about the contents of the Trade Notice. 9. The Trade Industry Associations/Chambers of Commerce are requested to bring the contents of the Trade Notice to the notice of all their members. (Ajay Jain) Chief Commissioner