CIRCULAR NO-02/2017-F. No. 349/82/2017-GST-Issues related to furnishing of Bond/ Letter of Undertaking for Exports–Reg

Circular No. 2/2/2017-GST

F. No. 349/82/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
GST Policy Wing

New Delhi, Dated the 4thJuly, 2017


The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/Commissioners of Central Tax (All)


Subject: Issues related to furnishing of Bond/ Letter of Undertaking for Exports–Reg.

Various communications have been received from the field formations and exporterson the issue of difficulties being faced while supplying the goods or services for exportwithout payment of integrated tax and filing the FORM GST RFD -11 on the common portal(, because of which exports are being held up.

2. Whereas, as per rule 96A of the Central Goods and Services Tax Rules, 2017, anyregistered person availing the option to supply goods or services for export without paymentof integrated tax shall furnish, prior to export, a bond or a Letter of Undertaking. This bond orLetter of Undertaking is required to be furnished in FORM GST RFD-11 on the commonportal. Further, Circular No. 26/2017- Customs dated 1st July, 2017 has clarified that theprocedure as prescribed under rule 96A of the said rules requires to be followed for the exportof goods from 1st July, 2017.

3. Another issue being raised by various stakeholders is that the Bond/Letter of
Undertaking is required to be given through the proper officer which is to be furnished to thejurisdictional Commissioner as per sub-rule (1) of rule 96A of the said rules. Takingcognizance of the fact that a large number of such Bonds/Letter of Undertakings would berequired to be filed by the registered exporters who would be located at a distance from theoffice of the jurisdictional Commissioner, it is understood that the furnishing of such
bonds/undertakings before the jurisdictional Commissioner may cause hardship to theexporters.

4. Thus, in exercise of the powers conferred by sub-section (3) of section 5 of the CGSTAct, 2017, it is hereby stated that the acceptance of the Bond/Letter of Undertaking requiredto be furnished by the exporter under rule 96A of the said rules shall be done by thejurisdictional Deputy/Assistant Commissioner.

5. Further, in exercise of the powers conferred by section 168 of the said Act, for thepurpose of uniformity in the implementation of the said Act, the Bond/Letter of Undertakingrequired to be furnished under rule 96A of the said rules may be furnished manually to thejurisdictional Deputy/Assistant Commissioner in the format specified in FORM RFD-11 tillthe module for furnishing of FORM RFD-11 is available on the common portal. The
exporters may download the FORM GST RFD-11 from the website of the Central Board ofExcise and Customs ( and furnish the duly filled form to the jurisdictionalDeputy/Assistant Commissioner.

6. The above specified provisions shall be applicable to all applications which have beenfiled on or after 1st July, 2017. It is requested that suitable trade notices may be issued topublicize the contents of this circular.

7. Difficulty, if any, in the implementation of the above instructions may please bebrought to the notice of the Board. Hindi version would follow.Sd/-

(Upender Gupta)
Commissioner (GST)


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