Issue related to furnishing of Bond/Letter of Undertaking for exports without payment of integrated tax - GST - Trade Notice No. 02/2017-NGP-I

, , , , -1 , . . . , , . . . 81, -440001 F. No. IV(16)30-05/GST/CELL/NGP Date: 24-07-2017 Trade Notice No. 02/2017-NGP-I Sub: Issue related to furnishing of Bond/Letter of Undertaking for exports without payment of integrated tax - reg. Attention to all officers of this commissionerate is invited 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 formations and exporters on the issue of difficulties being faced while supplying the goods and services for export without payment of integrated tax and filling the FORM GST RFD - 11 on the common portal (www.gst.gov.in) because of which exports are being held up. 2. Whereas, as per Rule 96A of the Central Goods and Services Tax Rules, 201 7, any registered person availing the option to supply goods 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, Board s 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 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 required to be filed by the registered exporters who would be located al 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 the sub-section (3) of Section 5 the C GST Act, 2017, it is hereby stated by the Board that the acceptance of the Bond/Letter or Undertaking, requited to be furnished by the exporter under Rule 96A of the said rules, shall be done by the jurisdictional Deputy/Assistant Commissioner having physical jurisdiction over the principal place of business. 5. Attention is further invited to circular No. 26/2017- Customs dated 1 st July 2017, vide which it has been clarified 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/Assistant Commissioner having jurisdiction over the principal place of business. 6. 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-Li is available on the -common portal. The exporters may download the FORM GST RFD-11 from the website of the Central Board Excise and Customs (www.cbec.gov.in) and furnish the duly lilied for filled to the jurisdictional Deputy/Assistant Commissioner. 7. The above specified provisions shall be applicable to all applications which have been filed on or after 1 st July, 2017. 8. The same is brought to the notice of all officers of Customs and Central Excise for implementation and necessary compliance with immediate effect. Authority: Cbec, New Delhi Circular no. 2/2/2017-GST cit. 04.07.2017 4/4/2017 dt.07.07.2017. Dr. L. Dhandem Commissioner