Circular :LUT for Export without payment of IGST

August 9, 2017   admin  GST Notification
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Office of the Special Commissioner (GST)
Export/KCS Branch, Department of Trade & Taxes
Govt. of NCT of Delhi
8th Floor, Vyapar Bhawan, I.P. Estate, New Delhi-110002

F. No. AC/Export Cell/W-208/2017-18/879-82

Dated : 2-8-17

Circular

Subject ;- Issues related to Bond/Letter of Undertaking (LUT) for Export without payment of Integrated Goods & Service Tax (IGST).

Ref :- Notification No. 16/2017 Central Tax dated 07-07-2017, Circular No. 02/02/2017- GST dated 04-07-2017 and Circular No. 04/04/2017 GST dated 07-07-­2017 issued by CBEC, Govt. of India.

Communications have been received from the professionals and exporters on the issue of difficulties faced while supplying goods or services or exports without payment of integrated tax and filing the FORM GST RFD-11. Therefore, for the purpose of uniformity in the implementation of the Act, following directions are being issued.

  1. As per rule 96A of the Delhi Goods, and Service Tax Rules, 2017 any registered person availing the option to supply goods or services or both for export without payment of integrated tax shall furnish, prior to export, a bond or a Letter of This Bond or Letter of Undertaking is required to be furnished in FORM GST RFD- l 1.
  2. The Central Board of Excise and Customs, Govt. of India, has issued Notification No. 16/20017- Central Tax under sub-rule (5) of rule 96A to notify eligible registered persons for submission of letter of undertaking in place of a Bond.
  3. The FORM GST RFD-11 will be required to be submitted on the common portal but the functionality has not been made operational as yet. Therefore, the Bond/Letter of Undertaking required to be furnished under rule 96A of the said rules may be furnished manually to the concerned Assistant Commissioner alongwith FORM GST RFD-11 till the module for furnishing of FORM GST RFD-11 is available on the common portal. This has been also clarified vide Circular No. 02/02/2017-GST dated 04-07-2017 issued by the GST policy wing of Central Board of Excise and Customs, Govt. of India.

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