Circular 4/4/2017 - Central Tax
Date: July 7, 2017
File No: F. No. 349/82/2017-GST
Subject
Regarding issues related to Bond/Letter of Undertaking for exports without payment of integrated tax
Content
Various communications have been received from the field formations and exporters that difficulties are being faced in complying with the procedure prescribed for making exports of goods and services without payment of integrated tax with respect to furnishing of bonds/Letter of Undertaking. Therefore, in exercise of powers conferred under section 168 (1) of the Central Goods and Services Tax Act,…