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Government of India
Ministry of Finance
(Department of Revenue )
[Central Board of Excise and Customs]
Notification No. 37 /2017 – Central
Tax
New Delhi, the 4th October, 2017
G.S.R….(E).- In exercise of the powers conferred by section 54 of the Central
Goods and Services Tax Act, 2017, and section 20 of the Integrated Goods and
Services Tax Act, 2017, sub-rule (5) of rule 96A of the Central Goods and
Services Tax Rules, 2017, and in supersession of notification No. 16/2017-
Central Tax, dated the 7th July, 2017, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 848 (E),
dated the 7th July, 2017 except as respects things done or omitted to be done
before such supersession, the Central Board of Excise and Customs hereby
specifies conditions and safeguards for furnishing a Letter of Undertaking in
place of a Bond by a registered person who intends to supply goods or services
for export without payment of integrated tax -
(i) all registered persons who intend to supply goods or services for export
without payment of integrated tax shall be eligible to furnish a Letter of
Undertaking in place of a bond except those who have been prosecuted for any
offence under the Central Goods and Services Tax Act, 2017 (12 of 2017) or the
Integrated Goods and Services Tax Act, 2017 (13 of 2017) or any of the existing
laws in force in a case where the amount of tax evaded exceeds two hundred and
fifty lakh rupees;
(ii) the Letter of Undertaking shall be furnished on the letter head of the
registered person, in duplicate, for a financial year in the annexure to FORM
GST RFD – 11 referred to in sub-rule (1) of rule 96A of the Central Goods and
Services Tax Rules, 2017 and it shall be executed by the working partner, the
Managing Director or the Company Secretary or the proprietor or by a person duly
authorised by such working partner or Board of Directors of such company or
proprietor;
(iii) where the registered person fails to pay the tax due along with
interest, as specified under sub-rule (1) of rule 96A of Central Goods and
Services Tax Rules, 2017, within the period mentioned in clause (a) or clause
(b) of the said sub-rule, the facility of export without payment of integrated
tax will be deemed to have been withdrawn and if the amount mentioned in the
said sub-rule is paid, the facility of export without payment of integrated tax
shall be restored.
2. The provisions of this notification shall mutatis mutandis apply in
respect of zero-rated supply of goods or services or both made by a registered
person (including a Special Economic Zone developer or Special Economic Zone
unit) to a Special Economic Zone developer or Special Economic Zone unit without
payment of integrated tax.
(Rohan)
Under Secretary to the Government of India
[F. No.
349/74/2017-GST (Pt.) Vol.-II]
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