PROCEDURE TO BE FOLLOWED BY EXPORTERS
The Goods and Services Tax Act, 2017 came into force
with effect from 1st July, 2017.
Exports without payment of IGST and filing the FORM
GST RFD-11 on the common portal (www.gst.gov.in)
is not possible and hence the exports are being held up.
If an exporter wants to supply any goods or services
for export without payment of IGST shall furnish, prior to export, a bond or a
letter of undertaking in FORM GST RFD-11 on the common portal to the Jurisdictional Commissioner located at
long distance which cause hardship to
the exporters.
Hence the exporters can file the Bond/Letter of Undertaking
required may file the same before the jurisdictional Deputy / Assistant
Commissioner as per Section 5(3) of the CGST Act, 2017 in FORM RFD-11 which is
available in common portal with effect from 1.7.2017 by downloading the same at
present.
To view the Government Circular please click the link
given below:
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