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

Office of the Special Commissioner (GST) Export/KCS Branch, Department of Trade & Taxes Govt: of NCT of Delhi 8t Floor; Vyapar Bhawan, LP. Estate, New Delhi-110002 E No. AC/Export CellW-208/2017-18/ &k3 Dated : blali+ 377 Circular Subject- Issues related to acceptance of Bond/LUT: Ref :- Circular No. 5/5/2017-GST dated 11-08-2017 issued by Ministry of finance, department of revenue, Central Board of Excise and customs, GST Policy wing: In continuation of earlier circular F_ No ACIExport CelVW-208/2017-18 dated 02.08/2017, in order to further liberalise the acceptance of LUTIBond the 'following directions are being issued: Acceptance of LUT is perissible in case of a SEZ developer/SEZ unit However; the rest of the conditions for issue of LUT will remain the same. 2 Supply of services to Nepal or Bhutan will be deemed t0 be export of services only if the payment to such services is received by the supplier in culivellible LUleigll exelallge 3 An cxportcr reglstered with tecoguised Expor Promotion Council is nllowcd tn suhmit bond without hanik LUNt:uur (n cubmision of a Jclf attcatcd copy of the proof of registration with a recognised Export Promotion Council In the GST regime, registration is State - wise which means that the expression registered person' used in the said notification may mean different registered persons. If person having one Permanent Account Number is registered in more than one State it may So happen that & registered person may Hol salisly the condition regarding foreign inward remittances in respect ol one patlicular registralion, because of splitting and accountal of receipts and turnover across different registered person with the same PAN But the total amount of inward foreign remittances received by all the registered persons. having one Perman