Circular 2/2/2017 - Central Tax
Date: July 4, 2017
File No: F. No. 349/82/2017-GST
Subject
Issues related to furnishing of Bond/ Letter of Undertaking for Exports
Content
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 96A of the Central Goods and Services Tax Rules, 2017,…