2 [Export] of goods or services under bond or Letter of Undertaking

In force From 22 Jun 2017 Act G.S.R. 610(E) of 2017 As on 06 Oct 2026

Act G.S.R. 610(E) of 2017 Ministry Finance Enacted 19 Jun 2017 In force 22 Jun 2017

Rule 96A of the Central Goods and Services Tax Rules, 2017 deals with 2 [Export] of goods or services under bond or Letter of Undertaking. 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 in FORM GST RFD-11 to the jurisdictional Commissioner, binding himself to pay the tax due along with the interest speci The Act came into force on 22 Jun 2017.

(1) 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 in FORM GST RFD-11 to the jurisdictional Commissioner, binding himself to pay the tax due along with the interest specified under sub-section (1) of section 50 within a period of - (a) fifteen days after the expiry of three months 3 [or such further period as may be allowed by the Commissioner,] from the date of issue of the invoice for export, if the goods are not exported out of India; or (b) fifteen days after the expiry of one year, or such further period as may be allowed by the Commissioner, from the date of issue of the invoice for export, if the payment of such services is not received by the exporter in convertible foreign exchange 4 [or in Indian rupees, wherever permitted by the Reserve Bank of India].
(2) The details of the export invoices contained in FORM GSTR-1 furnished on the common portal shall be electronically transmitted to the system designated by Customs and a confirmation that the goods covered by the said invoices have been exported out of India shall be electronically transmitted to the common portal from the said system. 5 [ Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after there turn in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs:
Provided further that the information in Table 6A furnished under the first proviso shall be auto-drafted in FORM GSTR-1 for the said tax period.] (3) Where the goods are not exported within the time specified in sub-rule (1) and the registered person fails to pay the amount mentioned in the said sub-rule, the export as allowed under bond or Letter of Undertaking shall be withdrawn forthwith and the said amount shall be recovered from the registered person in accordance with the provisions of section 79 .
(4) The export as allowed under bond or Letter of Undertaking withdrawn in terms of sub rule (3) shall be restored immediately when the registered person pays the amount due.
(5) The Board, by way of notification, may specify the conditions and safeguards under which a Letter of Undertaking may be furnished in place of a bond.
(6) The provisions of sub rule (1)shall apply, mutatis mutandis , in respect of zero-rated supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit without payment of integrated tax.
Amendment notes
1. Inserted (w.e.f. 01.07.2017) by Notification No.15/2017-C.T. , dated 01.07.2017.
2. Substituted vide Notification No. 03/2019-CT dated 29.01.2019 w.e.f. 01.02.2019 for "Refund of integrated tax paid on export".
3. Inserted vide Notification No. 47/2017-CT dated 18.10.2017.
4. Inserted vide Notification No. 03/2019-CT dated 29.01.2019 w.e.f. 01.02.2019.
5. Inserted vide Notification No. 51/2017 CT dated 28.10.2017.
Rule 96A, The Central Goods and Services Tax Rules, 2017 (Act G.S.R. 610(E) of 2017).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

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Questions about Rule 96A

What does Rule 96A of the Central Goods and Services Tax Rules deal with?

Rule 96A of the Central Goods and Services Tax Rules is headed "2 [Export] of goods or services under bond or Letter of Undertaking". 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 in FORM GST RFD-11 to the jurisdictional Commissioner, binding himself to pay the tax due along with the interest speci

How do I find court cases under Rule 96A of the Central Goods and Services Tax Rules?

In judgments and charge sheets this rule is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Rules 2017 96A, rule 96A CGST Rules 2017, rule 96A of the Central Goods and Services Tax Rules. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Rule 96A of the Central Goods and Services Tax Rules, and has it changed?

Its own text turns on rule 50 (Receipt voucher), rule 79 (1 [****]), so none of them can safely be read on its own.

When did Rule 96A of the Central Goods and Services Tax Rules come into force?

Rule 96A of the Central Goods and Services Tax Rules, cited as CGST Rules 2017 96A, came into force on 22 Jun 2017, having been enacted on 19 Jun 2017. It is in force as at the date shown on this page.

Other rules of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Parsed from the consolidated PDF published by CBIC at taxinformation.cbic.gov.in. The provision list against which this parse was checked comes from the same portal, so a rule the document omits is still recorded. This page is not a substitute for legal advice.