Provisions under Rule 96A of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Export of goods or services under bond or Letter of Undertaking”, are as under:
CGST Rule 96A:
Refund of integrated tax paid on Export of goods or services under bond or Letter of Undertaking (Chapter-X: Refund)
(1) Any registered person availing the option to supply goods or services for export without payment of integrated tax shall furnish, prior to export, a bond or a Letter of Undertaking in FORM GST RFD 11 to the jurisdictional Commissioner, binding himself to pay the tax due along with the interest specified under sub-section (1) of section 50 within a period of-
(a) fifteen days after the expiry of three months, or such further period as may be allowed by the Commissioner, from the date of issue of the invoice for export, if the goods are not exported out of India; or
(b) fifteen days after the expiry of one year, or such further period as may be allowed by the Commissioner, from the date of issue of the invoice for export, if the payment of such services is not received by the exporter in convertible foreign exchange or in Indian rupees, wherever permitted by the Reserve Bank of India.
(2) The details of the export invoices contained in FORM GSTR 1 furnished on the common portal shall be electronically transmitted to the system designated by Customs and a confirmation that the goods covered by the said invoices have been exported out of India shall be electronically transmitted to the common portal from the said system.
Provided that where the date for furnishing the details of outward supplies in FORM GSTR 1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR 3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs:
Provided further that the information in Table 6A furnished under the first proviso shall be auto-drafted in FORM GSTR 1 for the said tax period.
(3) Where the goods are not exported within the time specified in sub-rule (1) and the registered person fails to pay the amount mentioned in the said sub-rule, the export as allowed under bond or Letter of Undertaking shall be withdrawn forthwith and the said amount shall be recovered from the registered person in accordance with the provisions of section 79.
(4) The export as allowed under bond or Letter of Undertaking withdrawn in terms of sub-rule (3) shall be restored immediately when the registered person pays the amount due.
(5) The Board, by way of notification, may specify the conditions and safeguards under which a Letter of Undertaking may be furnished in place of a bond.
(6) The provisions of sub rule (1) shall apply, mutatis mutandis, in respect of zero-rated supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit without payment of integrated tax.
1. Rule 96A inserted vide Notification 15/2017 Central Tax dt. 01/07/2017 w.e.f. 01/07/2017.
2. In clause (a) of sub-rule (1) the text ‘or such further period as may be allowed by the Commissioner’ inserted vide Notification 47/2017 Central Tax dt. 18/10/2017.
3. First and Second Provisos to sub-rule (2) inserted vide Notification 51/2017 Central Tax 28/10/2017.
4. In clause (b) of sub-rule (1) the text ‘or in Indian rupees, wherever permitted by the Reserve Bank of India’ inserted w.e.f. 01/02/2019 vide Notification 3/2019 Central Tax dt. 29/01/2019.
5. The text ‘Refund of integrated tax paid on Export’ in the Rule Heading substituted with the text ‘Export’ w.e.f. 01/02/2019 vide Notification 3/2019 Central Tax dt. 29/01/2019.
Note: The CGST Rules 2017 along with the prescribed Forms were initially notified vide Central Tax Notifications 3/2017 dt. 19/06/2017 (Rule 1 to 26), 10/2017 dt. 28/06/2017 (Rules 27 to 138) and 15/2017 dt. 01/07/2017 (Rules 139 to 162). These Rules/ Forms were subsequently amended by CBIC through various Notifications issued from time to time. Information on this page is a Rule-wise compilation of Amendments made by all such Notifications, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.
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