prpri Govt allowed Export of Goods or Services without payment of IGST Big Relief to Exporters-Export of Goods or Services without payment of IGST

Another relaxation is being given to smoothen the roll out of GST. Yes, a big relief to the exporters that they can export goods or services without payment of IGST, but after furnishing Bond/ Letter of Undertaking (Circular No.2/2/2017-GST).

In this write-up, issues related to furnishing of Bond/ Letter of Undertaking for Exports–Reg. are being discussed.


As per rule 96A of the Central Goods and Services Tax Rules, 2017, 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. This bond or Letter of Undertaking is required to be furnished in FORM GST RFD-11 on the common portal. Further, Circular No. 26/2017- Customs dated 1st July, 2017 has clarified that the procedure as prescribed under rule 96A of the said rules requires to be followed for the export of goods from 1st July, 2017.

Who will file Bonds/Letter of Undertakings?

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.

How it would be filled?

The Bond/Letter of Undertaking required to be furnished under rule 96A of the said rules may be furnished manually to the jurisdictional Deputy/Assistant Commissioner in the format specified in FORM RFD-11 till the module for furnishing of FORM RFD-11 is available on the common portal. The exporters may download the FORM GST RFD-11 from the website of the Central Board of Excise and Customs ( and furnish the duly filled form to the jurisdictional Deputy/Assistant Commissioner.

Date of it applicability

The above specified provisions shall be applicable to all applications which have been filed on or after 1st July, 2017. It is requested that suitable trade notices may be issued to publicize the contents of this circular.


Indeed steps are being taken for smooth implementation of GST. Prior to this relaxation, exporters were facing difficulties arising out of supplying the goods or services.  Indeed, relaxation in paying IGST is a big big relief to the exporters.

Hope this information will help you in your Professional endeavors. For further assistance/query, feel free to write to us.

Author: C S Ekta Maheshwari is the Author of this article and is Company Secretary by profession. The Author can be reached at


The entire contents of this article is solely for information purpose and have been prepared on the basis of relevant provisions and as per the information existing at the time of the preparation.. It doesn’t constitute professional advice or a formal recommendation. The author has undertook utmost care to disseminate the true and correct view and doesn’t accept liability for any errors or omissions. You are kindly requested to verify & confirm the updates from the genuine sources before acting on any of the information’s provided herein above.

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August 2021