removal of goods for export

You will have the option to pay tax on the export goods/services and claim refund of Integrated GST (IGST) or export under Bond without payment of IGST and claim refund of ITC. However, no refund of unutilised ITC will be allowed in cases where the goods exported out of India are subjected to export duty or when you avail of drawback in respect of Central GST

No procedure /formats released by GST law, how to execute Bond/LUT with the dept.

earlier we are addressing to Presedent of India, under 42/2001 CE (NT) and Rule 19 of CER 2002 etc.

Only one week is there to implementation of GST regime in India.

Very bad for people come under export of it services. affect several thousands of freelancers serving foreign clients through the internet. add unnecessary tax compliances. wd appreciate if someone explain this further - export under Bond without payment of IGST and claim refund of ITC ? What it involves in terms of compliance? Many thanks

PS - Also I request someone to explain if we are required to register for GST if we opt 'Bond without payment of IGST'?