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Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
GST Policy Wing
Circular No.
2/2/2017-GST
New Delhi, Dated the 4th July, 2017
To,
The Principal Chief Commissioners/Chief Commissioners/Principal
Commissioners/
Commissioners of Central Tax (All)
Madam/Sir,
Subject: Issues related to furnishing of Bond/ Letter of Undertaking for
Exports–Reg.
Various communications have been received from the field formations and
exporters on the issue of difficulties being faced while supplying the goods or
services for export without payment of integrated tax and filing 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,
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 1st 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 1st July, 2017.
3. Another issue being raised by various stakeholders is 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 (1) 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. It is requested that suitable
trade notices may be issued to publicize the contents of this circular.
7. Difficulty, if any, in the implementation of the above instructions may
please be brought to the notice of the Board. Hindi version would follow.
Sd/-
(Upender Gupta)
Commissioner (GST)
[F. No. 349/82/2017-GST]
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