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Export procedure after GST

PRAMOD SHUKLA (Office) (47 Points)

04 July 2017

Dear Sir,

I need procedure for export after GST.
How to use both Bond procedure, i.e. export without payment of GST and taking refund of input credit.

Regards
PRAMOD
thanks in advance

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10 Replies

P C Agrawal (Registered independent director Past Chairman of Aurangabad Chapter of ICSI Practicing Company Secretary at Aurangabad) (8229 Points)
Replied 04 July 2017

Pl refer circular dated 1.7.2017:

https://www.cbec.gov.in/resources//htdocs-cbec/customs/cs-circulars/cs-circulars-2017/circ26-2017cs.pdf

1 Like

PRAMOD SHUKLA (Office) (47 Points)
Replied 04 July 2017

Thanks for reply sir, but above link is not working, please share the correct one.

Thanks in Advance!

KUMARA SWAMY CH (SENIOR ACCOUNTS EXECUTIVE) (30 Points)
Replied 05 July 2017

Please refer Circular No.15 dt.01.07.2017 under CGST notification in CBEC site or you can refer Circular No.26/2017 dt.01.07.2017 of Customs

Attached File : 1389659 20170705121526 customes circular 26 with gstrfd 11form.pdf downloaded: 293 times

P C Agrawal (Registered independent director Past Chairman of Aurangabad Chapter of ICSI Practicing Company Secretary at Aurangabad) (8229 Points)
Replied 05 July 2017

Pl also refer another circular issued on 4th July 2017:

https://www.cbec.gov.in/resources//htdocs-cbec/gst/circularno-2-gst.pdf

PRAMOD SHUKLA (Office) (47 Points)
Replied 05 July 2017

Thanks Sir, it is useful.

Hope This will help you

PRAMOD SHUKLA (Office) (47 Points)
Replied 05 July 2017

Department also issued circular on 4-7-2017 regarding same matter.

Issues related to furnishing of Bond/ Letter of Undertaking for Exports–Reg

Circular No. 2/2/2017-GST F. No. 349/82/2017-GST

Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing New Delhi, Dated the 4 th July, 2017

To,

The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All) Madam/Sir,

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 (www.gst.gov.in), 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 (www.cbec.gov.in) 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.

Sd/-

(Upender Gupta) Commissioner (GST)

Mahesh Pandit (Manager- Accounts & Admin.) (48 Points)
Replied 05 July 2017

Good information sir!

Devender kumar (Accountant) (198 Points)
Replied 05 July 2017

How to raise invoice for third party exports of goods under gst?before will raise normal invoice in third party exporter name and dispatch goods to yard nearby seaport and he will export and issue H-form.