GST – States – 01/2018-GST (State) – Dated:- 13-2-2018 – No. F.1-11(8)-TAX/2015/1225-50 GOVERNMENT OF TRIPURA OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX PANDIT NEHRU COMPLEX, GURKHABASTI AGARTALA, TRIPURA WEST, PIN-799006. Dated, Agartala, the 13th February, 2018. Circular No.01/2018 GST (State) Subject: The Tripura State Goods and Services Tax Act, 2017 – Instructions related to furnishing of Bond/Letter of Undertaking (LUT) for exports without payment of Integrated Tax. The Tripura State Goods & Services Tax Act, 20 17, the Central Goods & Services Tax Act, 2011 7 and the Integrated Goods & Services Tax Act, 2017 have come into force from 1st July, 2017. 2. Section 16(3) of the Integrated Goods & Services Tax Act, 2017
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ules made there under. 3. In accordance with the provisions of rule 96A of the Tripura State Goods and Services Tax Rules, 2017 a registered person availing of the option of supplying goods or services for export without payment of integrated tax is required to furnish, prior to export, a Bond or a Letter of Undertaking (LUT) in Form GST RFD-11 to the jurisdictional Commissioner binding himself to pay the tax due along with interest in terms of sub-section (1) of section 50 within a period of – (a) Fifteen (15) days after the expiry of three months from the date of issue of Invoice for export, if the goods are not exported out of India; or (b) Fifteen (15) days after the expiry of one year, or such further period as may be allowed by the Co
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cular No. 8/8/2017 clarifying on issues related to furnishing of Bond / Letter of Undertaking (LUT) for exports. 5. Therefore, in exercise of powers conferred under section 168 of the Tripura State Goods & Services Tax Act, 2017 for the purpose of uniformity in the implementation of the Act the following instructions are issued: (i) The Form GST RFD-11 may be furnished under rule 96A of the Tripura State Goods and Services Tax Rules, 2017 manually to the jurisdictional Superintendent of State Tax, till the module for furnishing of Form GST RFD-11 is made available on the common portal, by a registered person availing of the option of supplying goods or services for export without payment of Integrated Tax, prior to export, alongwith a B
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