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CA Final · Indirect Tax Laws · Import and Export Under GST

Sundaram Textiles Pvt Ltd, a registered person in Tiruppur, exports garments under a Letter of Undertaking without payment of integrated tax. To whom must the bond or Letter of Undertaking in FORM GST RFD-11 be furnished, and when?

The bond or Letter of Undertaking in FORM GST RFD-11 must be furnished to the jurisdictional Commissioner before the export takes place. Rule 96A(1) makes this a precondition for exporting goods or services without payment of integrated tax, so a later filing or filing with Customs is not valid.

  1. ATo the jurisdictional Commissioner, prior to exportCorrect
  2. BTo the jurisdictional Commissioner, within 15 days after the export
  3. CTo the Customs port officer, at the time of shipping bill filing
  4. DTo the GST Council, before the end of the financial year

Explanation

Rule 96A(1) requires a registered person who exports without payment of integrated tax to furnish a bond or LUT in FORM GST RFD-11 to the jurisdictional Commissioner prior to export. Furnishing it after export or to Customs does not meet the rule.

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