Office of the Special Commissioner (GST) — The DELHI GOODS AND SERVICES TAX ACT, 2017

Office of the Special Commissioner (GST) Export/KcS Branch, Deparment of Trade & Taxes Govt; oFNCT of Delhi 8 Floor, Vvapar Bhawan LPEstate, New Delhi-110002 F No AC/Export CellfW-208/2017-18/565-57/ Daled: /2-00 27017 Circular Subject;-Issues related t Bond/Lelter of Undertaking (LUT) FOR Export without payment pf Integrated Goods & Service Tax (IGsTI; Ref Notification No; 37/2017 Cenirl Tax datod 04-10-2017, Circular No. 08-08-2017-GST dated 04-10-2017 issued by CBEC; Ministry of Finance, Gout_ of Indla In supereesicm of earler circkr No AC/Expor Cellw- 208/1017-18 dated 02-08-2017 e circuiar No. AcExport Cellfw= 208/2017-18/348-877 dated 07-09 2017 except as respects (hlngs done Dr omitted to be done before Such supersession; AI registered persons whd Intend t0 supply Goods 0I services for export without payment Qf integrated tox shall be eligible Lo furnish & Letter of Undertaking In place pf 2 bond ExcEPT Inose Wno nave bezn prosecuted For ank offence undar tke Centzi Good: and Sences Tax Acl; 2017 (12 of 2017] or DelhlGST Act2017 or the Inlcprted Good; and Seruiczs Tax Ac Z0I7 {B o 2017| or any of the existing Iaws in force in ? CKA wnpta Tha aMniint ni mX evaded ercceds tuo hundred &nd ffty Iakh rupoks; Unlike Notification No 16/2017-Central Tar dated] 71 July,2017 which extended the facilily ol pon under LUT t0 status holder J5 specilied In pafagrph-5 pI Ihe Forelgn Trade Policy-7015-2020 and [0 Fersons receiing minimum torelgn inward remittance of 105 of the export turnover in Cmld-2 Wmiwe thee preceding financial Near whlch wiy Mot less that Rs_ cton one Furher wlere the registered person fails to pay the tax dum with interest; as sperified under Sub-rule aloni WIJ ol rule 964 of Delhi Goods and Services Tax Rules; 2017, writhin In ciause (a) or Clause the per