Exporters can furnish bonds manually instead of IGST

BY ET BUREAU | UPDATED: JUL 05, 2017, 12.49 AM IST

NEW DELHI: The government has allowed exporters to furnish bond or letter of undertaking manually to facilitate exports post rollout of goods and services tax (GST). 

The government has issued a clarification after the representations from the industry that their exports were getting stuck because they were unable to submit the documents on the portal. 

These can now be furnished manually to the jurisdictional deputy/assistant commissioner. The Central Goods and Services Tax Rules, 2017, mandate that any registered person availing the option to supply goods or services for export without payment of integrated tax needs to furnish, prior to export, a bond or a letter of undertaking. 

This bond or letter of undertaking is required to be furnished in Form GST RFD-11 on the common portal. The bond is required to be given through the proper officer. That is, it has to be furnished to the jurisdictional commissioner, who could even be based far from the exporter’s location. 

“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 -11on the common portal (www.gst.gov.in), because of which exports are being held up,” said a clarification issued by the government.