Issue related to Bond/Letter of Undertaking for exports without payment of integrated tax.

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..... al Taxes Department, .. Sub.:- Issue related to Bond/Letter of Undertaking for exports without payment of integrated tax. Ref:- Notification no. 16/2017 - Central Tax dated 07-07-2017, Circular no. 2/2/2017 - GST dated 04-07-2017 and Circular no. 4/4/2017 GST dated 07-07-2017 (enclosed). Various communications have been received from the officers and exporters on the .....

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..... 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 Undertaking required to be furnished under rule 96A of the said rules may be furnished manually to the jurisdictional Deputy/Ass .....

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..... of taxpayers to respective authority is implemented. Thus, it is directed that all 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 Undertaking. FORM GST RFD -11 under rule 96A of the Rajasthan Goods and Services Tax Rules, 2017 requires furnis .....

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..... re the business community in this regard. (Alok Gupta) Commissioner State Tax, Rajasthan, Jaipur. No. F.17(134 )ACCT/GST/ 2017/2242-48 Date- 14.07.2017 Format of Register of Bond/LUT: S.No. Form GST RFD-11 receiving date Name and Address of the taxpayer GSTIN Bond/LUT Bond .....

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..... egrated Tax under Rule 96A of Rajasthan Goods and Service Tax Rules, 2017. The aforesaid Bond/Letter of Undertaking is valid for 12 months i.e. upto date..........................The same has been entered at serial number ..in the register maintained in the Circle. You are further directed to submit the details of Goods exported and supporting documents of export in this regard within .....

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