Format of Application for Extension of time under CGST Rule 96A

Summary: A GST-registered company engaged in manufacturing and export has requested an extension under Rule 96A of the Central Goods and Services Tax (CGST) Rules, 2017, due to uncontrollable delays in clearing export consignments. The company exports goods under a Letter of Undertaking (LUT) without payment of IGST but has faced issues as customers have not collected the goods from the international border, preventing the completion of export procedures within the required three-month period. The company has encountered problems accessing e-invoices from the portal due to restrictions on downloading invoices older than two days. With the consignments expected to be cleared within six months, the company seeks a three-month extension to address the delays and ensure compliance with export requirements, submitting the necessary supporting documents, including LUT copies, invoice references, and annexures.

Format of Application for granting an additional time under the provisions of Rule 96A of Central Goods and Service Tax Rules, 2017

Ref: 2024-25/01

^{Dated: 27th} January, 2025

The Commissioner of Goods and Services Tax,
Office of the Commissioner of State Goods Services Tax,
[Address-1],
City – xxxxxx [state].

Sub: Application for granting an additional time under the provisions of Rule 96A of the Central Goods and Service Tax Rules, 2017.

Ref.: Circular Number 37/11/2018-GST dated 15^th March 2018.

GSTIN No: XXXXXXXXXXXXXXX.

Dear Sir,

We, ABC Limited (herein after referred as ‘We’ or ‘the Company’) having manufacturing unit at [Address], is registered under GST vide GSTIN XXXXXXXXXXXXXXX. The company is engaged in manufacture and sale of goods viz. [name of goods] and parts thereof which are classifiable under Chapter XX of the First Schedule of the Customs Tariff Act, 1975.

We commercially export goods viz. [name of goods] and parts thereof out of India under the cover of letter of undertaking (‘LUT’) without payment of Integrated Goods and Service Tax (‘IGST’). We wish to inform that, for our export consignments to [Name of Country]. We are facing issues with respect to clearance within a period of 3 months from the date of issue of tax invoice due to certain issues which are beyond our control.

In this respect we wish to inform you that we have entered into an agreement with our customers, wherein after sending the export consignment, the respective customers are responsible to pick up the goods, from the Indian customs port at [Name of Country] border. However, the Customers are neither picking up the consignments nor canceling the orders so that we cannot bring the consignment back to our factory and cancel the respective exports tax invoices.

Further, due to the aforementioned reason, creation and appraisal of shipping bill is on hold and such delay is beyond our fathomable scope of understanding. Therefore there are certain export consignments which are yet to be cleared for exports and lying at the [Name of Country] border and may be cleared for export to Nepal after 90 days from the date of tax invoice. We have given below the details of such export invoice for which extension is requested. Copy of the said Invoice is enclosed herewith and marked as Annexure-A.

List of Exports invoices for which goods are yet to be exported to the following countries.

In this respect we have already provided E invoice details such as Invoice Reference No. & QR Code on the above referred tax invoice. We tried to download the E Invoice copy generated for the above referred tax invoice from the E invoice web Portal, however the portal gives an error that “IRN details cannot be provided as it is generated more than 2 days prior”. Screen shot of the E invoice portal is enclosed herewith and marked as Annexure-B.

Additionally we have enclosed herewith the LUT copy for your ready reference and marked as Annexure-C.

We believe that this issue may get a direction within a period of 6 Months and we would take an appropriate sequence of actions after the same. Therefore we humbly request your good self to please grant us an additional time of 3 months so that we can take the necessary actions to export the consignments for the tax Invoices listed in the above table.

We would be pleased to provide your good self any further information that you may require in this behalf.

Yours faithfully,

For ABC Ltd.

[Name of Authorized signatory]

Encl. as above.