Circular No. 2/2/2017-GST
F. No. 349/82/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
GST Policy Wing
New Delhi, Dated the 4thJuly, 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)
