Clarification on issues related to furnishing of Bond / Letter of Undertaking for Exports

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..... ond / Letter of Undertaking for Exports - Reg No. CT/GST-15/2017/82.- Various communications have been received from the field formations and exporters that the LUTs being submitted online in FORM GST RFD-11 on the common portal are not visible to the jurisdictional officers. Therefore, a need was felt for a clarification regarding the acceptance of LUTs being submitted online in FORM GST .....

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..... d that an exporter whose LUT has been so accepted, was ineligible to furnish an LUT in place of bond as per Notification No. 37/2017-CentraI Tax, then the exporter's LUT will be liable for rejection. In case of rejection, the LUT shall be deemed to have been rejected ab initio. This Circular is clarificatory in nature and not meant for any interpretation of provisions of the Act and rule .....

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