Circular No. 2/2/2017-GST — LIST OF AMENDING ACTS

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 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 9A 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 O a Letter of Undertaking: This bond O Letter of Undertaking is required to be furnished in FORM GST RFD-1l on the common portal . Further, Circular No. 26/2017- Customs dated 1st July, 2017 has clarified that the procedure as prescribed under rule 964 of the said rules requires to be followed for the export of goods from 1 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 understo