Circular No. 5/5/2017 - GST -
Notification No. 16/2017 – Central Tax dated 7th July, 2017 specifies conditions to be fulfilled for export under Letter of Undertaking (LUT) in place of bond. In the extant Central Excise provisions, LUTs were limited to manufacturer exporters only....
Circular No. 4/4/2017-GST -
As per rule 96A of the Central Goods and Services Tax Rules, 2017 ( The CGST Rules), any registered person exporting goods or services without payment of integrated tax is required to furnish a bond or a Letter of Undertaking (LUT) in FORM GST RFD-11....
Circular No. 3/3/2017 - GST -
CBEC hereby assigns the officers mentioned in Column (2) of the Table below, functions as proper officers in relation to the various sections of Central Goods and Services Tax Act, 2017 or rules made there under given in corresponding entry in Column (3) of said Table:-...
Circular No. 2/2/2017-GST -
On the issue of difficulties being faced while supplying the goods or services for export without payment of integrated tax and filing the FORM GST RFD -11 on the common portal (www.gst.gov.in), because of which exports are being held up....
Circular No. 1/1/2017 -
Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made there under –Reg....