Office of the Special Commissioner (GST) Export/KCS Branch, Department ofTrade & Taxes Govt. of NCT of Delhi… — The DELHI GOODS AND SERVICES TAX ACT, 2017

Office of the Special Commissioner (GST) Export/KCS Branch, Department ofTrade & Taxes Govt. of NCT of Delhi 8"I Floor, Vyapar Bhawan, LP. Estate, New Delhi»110002 F. No. ACfExport Cell/W—208/2017—18/gu7 , 577 Dated :- WM]; Subject— Issues related to m acceptance ofBond/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 AC/Export Cell/W-208/2017-18 dated 02.08/2017, in order to further liberalise the acceptance of LUT/Bond the following directions are being issued: ll Acceptance of LUl is permissible in case of a SEZ developer/SE2 unit. However, the rest ofthe conditions for issue of LUT will remain the same. 2. Supply of services to Nepal or Bhutan will be deemed to be export of services only if the payment to such services is received by the supplier in convertible toietgn exchange An exporter registered wrth lccugnised Export Promotion Council is nllnwcd In submit hand without lmlll’. ulmlulllw «In uuhmiuuion of a self uttcatcd copy ofthe proof ofregistration with a 4. In the GST regime, registration is State»wise which means that the V expression ‘registered person’ used in the said notification may mean different registered persons. If a person having one Permanent Account Number is registered in more than one State it may so happen that a registered person may not satisfy the condition regarding foreign inward remittances in respect nl'one particular registration, because of splitting and accountal of receipts and tnmover across different registered person with the same PAN, But the total amount of inward foreign remittances received by all the registered persons, having one Permanent Account Number, may be Rs. 1