Circular 8/8/2017 - Central Tax
Date: October 4, 2017
File No: F. No. 349/74/2017-GST (Pt.) Vol.-II
Subject
Clarification on issues related to furnishing of Bond/LUT for exports
Content
In view of the difficulties being faced by the exporters in submission of bonds/Letter of Undertaking (LUT for short) for exporting goods or services or both without payment of integrated tax, Notification No. 37/2017 – Central Tax dated 4th October, 2017 has been issued which extends the facility of LUT to all exporters under rule 96A of the Central Goods and Services Tax Rules, 2017 (hereafter r…