Circular No. 22/2017-GST

F. No. 349/82/2017-GST
Government of India
M inistry of Finance
Department of Revenue
Central Board of Excise and Customs
GST Policy Wing

New Delhi, Dated the 4th July, 2017


The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All)


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 the goods or services for export without payment of integrated tax and filing the FORM GST RFD -11 on the common portal (, because of which exports are being held up.

2. Whereas, 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.

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 stated that the acceptance of the Bond/Letter of Undertaking required to be furnished by the exporter under rule 96A of the said rules shall be done by the jurisdictional Deputy/Assistant Commissioner.

5. Further, in exercise of the powers conferred by section 168 of the said Act, for the purpose of uniformity in the implementation of the said Act, 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.

6. 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.

7. Difficulty, if any, in the implementation of the above instructions may please be brought to the notice of the Board. Hindi version would follow.

(Upender Gupta)
Commissioner (GST)

More Under Goods and Services Tax


  1. K. MANI says:

    I am of the opinion that since new set of Act and Rules have been brought into force by the Government, existing running bond or LUT cannot be continued.

    New Bond/New LUT may have to be furnished.

    K. Mani, Chennai-600 092.
    Consultant. 06/07/2017.

  2. Tharyan.koshi says:

    I am a IT enabled service provider and 100 % of my services are export and my clients are all over the world
    I will have to file a FORM GST RFD 11 for every invoice raise. with a bank guarantee or a letter of undertaking .CAN YOU PLEASE SEND ME A DRAFT COPY OF THE LETTER OF UNDERTAKING TO BE SENT ALONG WITH THE FORM GST RFD11 and the Invoice

  3. Sudhagar says:

    (1) If exports of goods under Bond / LUT to be furnished (As per new notification of 1st July, 2017) whether existing running BOND/LUT will be used or New BOND / LUT must get.. to avail export of goods without payment of IGST… ?

    (2) If apply for new BOND/LUT as per new notification it is mentioned to provide Bank Guarantee …. (Obtain bank guarantee from bank, there charges min. 5 pct to 10 pct on BG amount it means to get 5 Lacs Bank Guarantee on that the bank charges will be Rs. 50000)…. So FDR (Fixed Deposit infavour of Authority) or RCMC (membership certificate) can be used in place of BG….
    Kindly clarify…

  4. KARTHIK says:

    I think, in act they mentioned all export services will come under zero rated then why we have to pay IGST… now why we have file this form… whether I am wrong.

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