Issues related to furnishing of Bond/ Letter of Undertaking for Exports–Reg.
2/2/2017 Dated:- 4-7-2017 CGST – Circulars / Ordes
GST
Rescinded vide Circular dated 4-10-2017
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
To,
The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All)
Madam/Sir,
Subject: Issues related to furnishing of Bond/ Letter of Undertaking for Exports-Reg.
Various communications have been received from the field formations and exporters on the issue of difficulties being faced while supplying th
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017.
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 the jurisdictional Commissioner as per sub-rule (1) of rule 96A of the said rules. Taking cognizance of the fact that a large number of such Bonds/Letter of Undertakings would be required to be filed by the registered exporters who would be located at a distance from the office of the jurisdictional Commissioner, it is understood that the furnishing of such bonds/undertakings before the jurisdictional Commissioner may cause hardship to the exporters.
4. Thus, in exercise of the powers conferred by sub-section (3) of section 5 of the CGST Act, 2017, it is hereby sta
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