Circular 40/14/2018 - Central Tax
Date: April 6, 2018
File No: F. No. 349/82/2017-GST
Subject
Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports
Content
Various communications have been received from the field formations and exporters that the LUTs being submitted online in FORM GST RFD-11 on the common portal are not visible to the jurisdictional officers of Central Board of Indirect Taxes and Customs and of a few States. Therefore, a need was felt for a clarification regarding the acceptance of LUTs being submitted online in FORM GST RFD-11. 2.…