Subject: Issues related to furnishing of Bond/ Letter of Undertaking for Exports.

1. Whereas, as per rule 96A of the Punjab Goods and Services Tax Rules, 2017, anyregistered person availing the option to supply goods or services for export without paymentof integrated tax shall furnish, prior to export, a bond or a Letter of Undertaking. This bond orLetter of Undertaking is required to be furnished in FORM GST RFD-11 on the commonportal. Theprocedure as prescribed under rule 96A of the said rules requires to be followed for the exportof goods from 1st July, 2017.

2. In exercise of the powers conferred by sub-section (3) of section 5 of the Punjab Goods and Services Tax Act, 2017, it is hereby stated that the acceptance of the Bond/Letter of Undertaking requiredto be furnished by the exporter under rule 96A of the said rules shall be done by thejurisdictional Deputy/Assistant Commissioner.

3. Further, in exercise of the powers conferred by section 168 ot the said Act, for thepurpose of uniformity in the implementation ot the said Act, the Bond/Letter of Undcrtakingrequired to be furnished under rule 96A of the said rules may be furnished manually to thejurisdictional Deputy/Assistant Commissioner in the format specified in FORM RFD-ll tillthe 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 ofExcise and Customs (www.cbec.gov.in) and furnish the duly filled form to the jurisdictionalDeputy/Assistant Commissioner.

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

VIVEK PRATAP SINGH,

Commissioner of State Tax, Punjab