CGST Rules Rule 96A — Export of goods or services under bond or Letter of Undertaking

CGST Rules, 2017  ·  Export of goods or services under bond or Letter of Undertaking

CGST Rules 7 Amendments

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Rule 96A of the CGST Rules, 2017 governs Export of goods or services under bond or Letter of Undertaking. It establishes the detailed procedural framework and compliance requirements necessary to implement the corresponding provisions of the CGST Act. Rule 96A CGST: Export of goods or services under bond or Letter of — eligibility, conditions, case laws and compliance impact under Indian tax law.

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Amendments 7
Rule 96A. 1Export2 of goods or services under bond or Letter of Undertaking.-1
(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 -1
(a) fifteen days after the expiry of three months 1or such further period as may be allowed by the Commissioner,3 from the date of issue of the invoice for export, if the goods are not exported out of India; or1
(b) fifteen days after the expiry of one year, or the period as allowed under the Foreign Exchange Management Act, 1999 (42 of 1999) including any extension of such period as permitted by the Reserve Bank of India, whichever is later, from the date of issue of the invoice for export, or such further period as may be allowed by the Commissioner, 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.6]Export2 of goods or services under bond or Letter of Undertaking.-
(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,3 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 the period as allowed under the Foreign Exchange Management Act, 1999 (42 of 1999) including any extension of such period as permitted by the Reserve Bank of India, whichever is later, from the date of issue of the invoice for export, or such further period as may be allowed by the Commissioner, 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.6].
(2)The details of the export invoices contained in FORM GSTR-1 , as amended in FORM GSTR-1A if any,7 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 there turn 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:5
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.5
(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.

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Amendment History

1234567Superscript numbers in the text mark amended passages — click them to jump here. Click "↑ view in text" to jump back.
1
2017↑ view in text

Inserted (w.e.f. 01.07.2017) by Notification No.15/2017-C.T. , dated 01.07.2017.

2
2019↑ view in text

Substituted vide Notification No. 03/2019-CT dated 29.01.2019 w.e.f. 01.02.2019 for "Refund of integrated tax paid on export".

3
2017↑ view in text

Inserted vide Notification No. 47/2017-CT dated 18.10.2017.

4
2019↑ view in text

Inserted vide Notification No. 03/2019-CT dated 29.01.2019 w.e.f. 01.02.2019.

5
2017↑ view in text

Inserted vide Notification No. 51/2017 CT dated 28.10.2017.

6
2024↑ view in text

Substituted vide Notification No. 12/2024 CT dated 10.07.2024.

7
2024↑ view in text

Inserted vide Notification No. 12/2024 CT dated 10.07.2024.

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